Christopher Kerr
- Phone020 7430 7430
- Email[email protected]
Position
Christopher Kerr is an expert in fraud, money laundering, confiscation, and regulatory law, areas in which he has specialized for the last fifteen years in both the criminal and the civil courts. He has particular expertise in missing trader intra-community (MTIC) fraud, and regularly appears as leading counsel before the First Tier Tax Tribunal. He has considerable experience in local authority and regulatory law, and in particular trading standards and health and safety. He has also both prosecuted and defended numerous fraud, and other serious criminal trials, as leading counsel in the Crown Court. Christopher is qualified for direct access. Christopher is appointed to the CPS Fraud Panel at Grade 4. Areas of practice: fraud; money laundering; confiscation of assets; regulatory law; trading standards; health and safety; general crime (both prosecution and defence). Cases: Instructed as leading counsel by HMRC in multi-million pound platinum fraud which is currently pending before the First Tier Tax Tribunal; Instructed as first junior by HMRC in ground breaking multi-million pound MTIC fraud appeal currently pending in the First Tier Tax Tribunal. This is a test case on whether HMRC can de-register a taxpayer on the basis of the Halifax doctrine of abuse of the VAT system; Instructed as first junior by HMRC in Direct Communications Ltd – a £10m tax appeal pending in the First Tier Tribunal; Instructed as first junior by HMRC in Fairford Group PLC – a £10 million tax appeal to be heard in 2015; Instructed as leading counsel for the prosecution in Operation Compton, a 7-handed drugs and money laundering allegation to be heard in 2014-15; Instructed as leading counsel by Suffolk Trading Standards in Operation Neptune (2014), a multi-handed allegation of mis-selling fraud in the water industry; Instructed by the Health & Safety Executive in prosecutions of public limited companies arising from fatalities on industrial sites, including John Mowlem, Bison Structures, Balfour Beatty, Ipswich Docks, Carillion, and the Thames Tunnels Project; Foneshops v HMRC (2013) – Instructed by HMRC in £20m MTIC fraud. Taxpayer’s appeal struck out for non-compliance; Synectiv Limited v HMRC (2013) ([2013] UKFTT 677 (TC) – Leading counsel for HMRC – successfully resisted a £1 million MTIC fraud appeal in the First Tier Tribunal; Intekx Limited v HMRC (2013) ([2014] UKFTT 277 (TC) – Leading counsel for HMRC – successfully resisted MTIC fraud appeal in the First Tier Tribunal; Global Enterprises Ltd. v HMRC (2012) ([2013] UKFTT 014 (TC) – Leading Counsel for HMRC – successfully resisted a £1 million MTIC fraud appeal in the First Tier Tribunal; Softhouse Consulting Ltd. v HMRC (2012) – Leading Counsel for HMRC – successfully resisted a £3 million MTIC fraud appeal in the First Tier Tribunal. Upheld on appeal. [2014] STI 748; CCA Distribution Ltd. v HMRC (2012) ([2013] UKFTT 253 (TC) – Leading Counsel for HMRC in £10 million MTIC fraud appeal in the First Tier Tax Tribunal. Appeal to the Upper Tribunal pending; Harwich GSM Ltd. v HMRC (2011) ([2012] UKFTT 279 (TC) – Leading Counsel for HMRC – successfully resisted an £11m appeal in an MTIC fraud case before the First Tier Tax Tribunal; HT Purser Ltd. v HMRC (2011) ([2011] UKFTT 860 (TC) – Leading Counsel for HMRC in £650,000 MTIC fraud appeal in the First Tier Tax Tribunal. Appeal allowed; Annova Ltd. v HMRC (2011) ([2011] UKFTT 742 (TC) – Leading counsel for HMRC – successfully resisted a £2 million appeal in an MTIC fraud case before the First Tier Tax Tribunal. Judgment handed down in November 2011. Decision upheld by Arnold J sitting in the Upper Tribunal in January 2014; Flashpoint Technology Ltd. v HMRC (2010) ([2011] UKFTT 353 (TC) – Successfully resisted an MTIC appeal in the Tax Tribunal on behalf of HMRC. Judgement handed down in June 2011: [2011] UKFTT 353 (TC) Christopher Kerr has also acted as leading counsel for both the prosecution and the defence in the following notable cases: Operation Magnet [2009] – Housing benefit fraud; R v Alabaster & Others [2009] – Insurance fraud; R v Holland & Others [2008] – Contract kidnapping; R v Cowler [2008] – Fraudulent use of telecommunications systems; R v Brooks [2007] – Long firm fraud; R v. Stapleton & Others [2007] – Money laundering; R v Andress & Others [2006] – Insurance fraud; R v Goldstein & Others [2006] -International conspiracy to counterfeit credit cards; R v Ahmed & Others [2005] – Long firm fraud; R v Curno [2005] – Indecent images shared via Kazaa peer to peer system; R v Bhagwant Rai [2005] – Money laundering; R v Gibson & Williams [2005] – Loss adjusting, insurance and mortage fraud; R v. Mercer & Others [2004-2005] – Ebay fraud; R v. Odewale & Others <2003> – Nationwide identity fraud, and the subject of the Channel 4 programme Stealing Lives; R v Hardy [2002] – Sexual assault and gross indecency with children; Enviro-Waste [2007] – Triple fatality in the farming industry; Operation Ultrasound [2005] – International money laundering; Operation Avon [2001] – Industrial counterfeiting conspiracy; The Chelmsford Old Convent case [1999-2000] – Major nationwide police investigation into allegations of serial child abuse at a childrens’ home. Cases: Intekx Ltd. v HMRC [2014] UKFTT 277 (TC); Softhouse Consulting Ltd v HMRC [2014] STI 748; Synectiv Ltd. v HMRC [2013] UKFTT 677 (TC); Global Enterprises Ltd. v HMRC [2013] UKFTT 014 (TC); CCA Distribution Ltd. v HMRC [2013] UKFTT 253 (TC); Harwich GSM Ltd. v HMRC [2012] UKFTT 279 (TC); Annova Ltd. v HMRC [2011] UKFTT 742 (TC); HT Purser Ltd. v HMRC [2011] UKFTT 860 (TC); Flashpoint Technology Ltd. v HMRC [2011] UKFTT 353 (TC); R v G & G [2009] EWCA Crim 1943; R v Odewale (2005) 2 Cr App R (S) 102; Ferrous Protection Ltd v Health & Safety Executive (2000) COD 273; R v Bosson (1999) Crim LR 596.
Education
MA. (Oxon).