Our partners have a broad range of experience ranging from legal, Big 4 accountancy, law enforcement and intelligence backgrounds. We aim to bring fresh ideas and will focus on our key strengths. The depth and variety of experience is what sets us apart.

ARIG specialises in complex investigations requiring unconventional due diligence, worldwide financial enquiries, surveillance, and technical operations.

At ARIG we aim to offer bespoke solutions, so we prefer to discuss a client’s needs during a meeting rather than detail our full capabilities on a website.

"We aim to use our collective experience and wisdom to protect and serve our clients best interests."

What sets ARIG apart is the depth of our experience across several fields.

We are based in the heart of London’s legal community in High Holborn. We have a global reach with operational centres in Dubai, Mauritius and London.

  • INVESTIGATIONS

    Investigation of serious and complex fraud

    Counter-investigation of regulatory breaches

    Financial enquiries and tracking of assets both offshore and onshore

    CONSULTANCY SERVICES

    Specialist Tax Risk Management

    Regulatory enquiries

    Tax Consulting

    Offshore Disclosures

Currently economic uncertainty is causing the Tax and Regulatory authorities to take a hard line. They seek to maximise revenue and penalise corporate wrong-doing. Therefore if you face a tax or regulatory enquiry it is vital that a pro-active approach is taken.

Our aim is to solve our client’s problems through controlled negotiations with the tax authorities or regulatory agencies such as the SFO or FSC. Where appropriate we will litigate but we realise that clients often value discretion and prefer an out of court settlement. Therefore we will ensure that the outcome of your litigation, unless decided in a public forum, will remain confidential.

The wealth of experience of our Partners has allowed us to develop an in-depth knowledge of the investigation and litigation process.

We have developed relationships with leading Barristers and Queen’s Counsel in order to provide our clients with the best possible team.

  • CASE STRATEGY

    Agree with our clients our goals and objectives

    Develop a ‘roadmap’

    Agree a timetable

    Commit both internal and external resources

    Consider legal privilege

     

    INVESTIGATION

    Gather evidence

    Counter-investigate

    Identify and interview key players

     

    ANALYSIS

    Assimilate evidence

    Test evidence against various sources

    Gap analysis

    Consider evidence with lawyers

    Case review with client

     

    REPORTING

    Interpret findings and consider implications

    Prepare witness statements

    Report findings to clients

     

    DISPUTE RESOLUTION

    Evaluate options for clients

    Assist with negotiations with tax or regulatory bodies

    Conclude the dispute in the clients favour

     

  • Agree with our clients our goals and objectives

    Develop a ‘roadmap’

    Agree a timetable

    Commit both internal and external resources

    Consider legal privilege

     

    Gather evidence

    Counter-investigate

    Identify and interview key players

     

    Assimilate evidence

    Test evidence against various sources

    Gap analysis

    Consider evidence with lawyers

    Case review with client

     

    Interpret findings and consider implications

    Prepare witness statements

    Report findings to clients

     

    Evaluate options for clients

    Assist with negotiations with tax or regulatory bodies

    Conclude the dispute in the clients favour

     

ARIG routinely conducts a mixture of investigation and litigation cases. Since its formation in 2008 ARIG has been continually employed by major clients. Some of our more notable cases are listed below to give a flavour of our operational sphere. ARIG’s depth of team experience allows us to operate in a wide variety of areas both in the UK and Internationally.

CONDUCTED AS ARIG LLP

2009 A large London Cash and Carry: We successfully took a claim for damages against HMRC for the unlawful interference with their business leading to a loss of past and future profits. HMRC eventually conceded that their action had caused properly recoverable damages and paid out £1.6m together with costs of the claim.

2009 Project Merlin: ARIG was called in by City lawyers to counter-investigate on an SFO enquiry. We established areas of concern in the official enquiry which could have amounted to an abuse of process. Following direct negotiations with the SFO all criminal proceedings were dropped

2010 Project Mamba : This case Involved a counter-investigation into an extradition request by the South African authorities. A prominent businessman was arrested in the UK on an Interpol warrant and was undergoing extradition procedures. ARIG operatives deployed to South Africa and established the enquiry was politically motivated and resolved the issue at source. Once proceedings had been halted in South Africa the UK extradition request was dropped.

2010 Project Riga: European Arrest Warrants (EAW) in Cyprus and Greece on a UK national. ARIG was retained by City lawyers representing a client undergoing EAW proceedings. ARIG operatives made in depth enquiries in Greece and Cyprus and established serious flaws in the police investigation which would have amounted to an abuse of process in a UK court. Following negotiations the EAW was withdrawn.

2012 ARIG were appointed as external management consultants to the Mauritius Revenue Authority. ARIG representatives conducted a full “tax gap analysis” using IMF methodology and found substantial under reporting of tax. A change in tax gathering procedures based on our findings resulted in a significant rise in revenue.

2011 to 2013 Project Neptune: A long term investigation into large scale smuggling of Rosewood from Madagascar via Mauritius to China and Hong Kong in contravention of UN CITES conventions. Some 40 containers with an average value of one million sterling per container. ARIG operatives spent several months in China working with the China Customs anti-smuggling bureaux in order to conduct financial enquiries to gather evidence of illegal export from Africa and Madagascar. The result was that the smuggling ring was dismantled and state laws of Mauritius were re drafted to increase penalties for smuggling or dealing in Rosewood.

2013 Cold case investigation into serious allegations of rape and brutality. Due to the length of time since the offences the IPCC refused to open a new investigation despite ARIG having gathered fresh evidence.

2013 Project Mars: The representation of a large Maritime Security Company, after a review of their systems revealed multiple export control breaches on military listed items. After negotiations with HMRC ARIG submitted a Voluntary Declaration on behalf of the company leading to a compounded settlement rather than court action and ensured the complete compliance of the company.

2015 First Tier Tribunal win against HMRC on behalf of a large Biotechnology company reference intercompany invoicing.

2015 representation to HMRC on behalf of a specialist metal forging company with regards export control of sensitive aero engine technology

2016 Representing a large Biotechnology company in the First Tier Tribunal.

CONDUCTING AS ARIG RISK MANAGEMENT

2017 Project Hydra – Investigations into the background of a Claimant to a deceased persons estate.

2017/2018 Project Talos – A large scale investigation into inter company fraud and use of off shore accounts.

  • Phil Espin

    Phil is an expert in the field of direct tax risk, high level income and corporation tax investigations and disputes of all kinds involving multinational companies and entrepreneurs. He has over 28 years of experience with HMRC, Ernst & Young and Grant Thornton. Phil benefits from his personal knowledge of the tax inspector’s mind-set as well as the tax planners. This coupled with his practical experience of tax risks faced by businesses and individuals allows him to give clients a deeply individual insight into their tax risk exposures and how to minimise them.

    During a twelve year career with HMRC Phil spent over 6 years with their Special Compliance Office as a successful investigator involving cross border tax evasion and tax avoidance. From his experience, Phil is technically adept in income and Corporation tax matters and developed particular expertise in tackling complex offshore trusts, company residents, and branch and agency issues.

    In 1996 Phil joined Ernst & Young. He led the tax investigations team in the North of England before moving to Tax Risk Management (TRM) in London where he was involved in the defence of some of the largest multi-national civil investigations of fraud causes that HMRC launched in the early 2000’s. This work took him to Europe, North and South America

     

    Guy Sander

    Guy is a founder partner of ARIG LLP which has now become ARIG Risk Management and has over 40 years’ experience as an investigator and security consultant with various government agencies and in private practice.

    His career in government service included over 30 years with HMRC where he headed their covert intelligence team for over 5 years. He is a widely recognised expert in undercover operations and infiltration techniques having trained many undercover personnel now operating within UK and overseas agencies.

    Guy was also head of the team responsible for breaches of UN and EU sanctions on arms and service exports and is now an expert in this field.

    Guy is now Head of Investigations at ARIG and works extensively in the Middle– East, Africa and Asia providing expertise to both national, multinational corporate entities and high net worth individuals. Guy has worked directly with the Prime Minister of Mauritius on multi-agency and multi-jurisdictional projects. Guy has established an excellent reputation for providing outstanding client service and high quality work. Guy’s training and background mean that confidentiality and discretion are assured.

    In March 2016 Guy became the Head of investigations at CGS Legal.

     

    Chris Noon

    Chris spent 33 years in Law enforcement with HMRC and latterly the Serious Organised Crime Agency (SOCA). Chris was stationed in India for five years and conducted all operations there and in Nepal, Sri Lanka, Bangladesh and the Maldives. These operations included investigating kidnaps, drug trafficking, human trafficking, and money laundering, working with the host agencies and governments alongside the UK FCO.

    As the operations Branch Commander in Cardiff and Bristol Chris was responsible for all major investigations within those areas. These included arms trafficking, major frauds, money laundering, drugs trafficking and people smuggling. He ensured investigations were run in timely and efficient fashion.

    Since 2010 Chris has worked within Maritime Security providing anti-piracy expertise in East and West Africa. Chris was a Royal Marine reservist for 20 years and is a fully trained Coxswain able to command various RIB’S and other vessels and crew larger craft.

    More recently Chris qualified as a Private Investigator specialising in corporate fraud, due diligence and assisting legal firms with witness statements and preparation of court papers. He works as a full time consultant to ARIG LLP.

     

    Alan Percival

    Alan spent over 25 years in Law enforcement and during that time was involved in all aspects of investigation. These included Money Laundering, Corruption, Drug smuggling and serious fraud. Alan is considered an expert in the recruiting and handling of intelligence sources.

    He has operated all over the world and has had extensive experience in Africa, South America and the Middle East. Alan has written and developed diverse training courses for both business and government bodies. During his career Alan has developed strong relationships with overseas bodies in both law enforcement and private enterprise.

     

    Tony Bonnett

    Tony is a highly experienced investigator. He has a wealth of Law enforcement having served in HMRC investigations, SCOA, the UK Border Force and the UK Serious Fraud office. He had led on such diverse cases as drug trafficking, Money laundering, commercial fraud, bribery and corruption, cyber-crime and tax evasion in both the UK and Overseas.

    Tony was involved at a strategic level with regards reviews of covert procedures (RIPA) He can give expert evidence in this field.

    He is an expert in delivery of assurance programmes to businesses and banks. He is experienced in complex cross border and multi-disciplined investigation, he has a proven track record.

    Tony is a strongly motivated leader who effectively uses his extensive experience to the upmost benefit of ARIG clients. He has worked all over the world and has advised groups as diverse as governments, big businesses and banks on sensitive intelligence issues.

     

  • Phil is an expert in the field of direct tax risk, high level income and corporation tax investigations and disputes of all kinds involving multinational companies and entrepreneurs. He has over 28 years of experience with HMRC, Ernst & Young and Grant Thornton. Phil benefits from his personal knowledge of the tax inspector’s mind-set as well as the tax planners. This coupled with his practical experience of tax risks faced by businesses and individuals allows him to give clients a deeply individual insight into their tax risk exposures and how to minimise them.

    During a twelve year career with HMRC Phil spent over 6 years with their Special Compliance Office as a successful investigator involving cross border tax evasion and tax avoidance. From his experience, Phil is technically adept in income and Corporation tax matters and developed particular expertise in tackling complex offshore trusts, company residents, and branch and agency issues.

    In 1996 Phil joined Ernst & Young. He led the tax investigations team in the North of England before moving to Tax Risk Management (TRM) in London where he was involved in the defence of some of the largest multi-national civil investigations of fraud causes that HMRC launched in the early 2000’s. This work took him to Europe, North and South America

    Guy is a founder partner of ARIG LLP which has now become ARIG Risk Management and has over 40 years’ experience as an investigator and security consultant with various government agencies and in private practice.

    His career in government service included over 30 years with HMRC where he headed their covert intelligence team for over 5 years. He is a widely recognised expert in undercover operations and infiltration techniques having trained many undercover personnel now operating within UK and overseas agencies.

    Guy was also head of the team responsible for breaches of UN and EU sanctions on arms and service exports and is now an expert in this field.

    Guy is now Head of Investigations at ARIG and works extensively in the Middle– East, Africa and Asia providing expertise to both national, multinational corporate entities and high net worth individuals. Guy has worked directly with the Prime Minister of Mauritius on multi-agency and multi-jurisdictional projects. Guy has established an excellent reputation for providing outstanding client service and high quality work. Guy’s training and background mean that confidentiality and discretion are assured.

    In March 2016 Guy became the Head of investigations at CGS Legal.

    Chris spent 33 years in Law enforcement with HMRC and latterly the Serious Organised Crime Agency (SOCA). Chris was stationed in India for five years and conducted all operations there and in Nepal, Sri Lanka, Bangladesh and the Maldives. These operations included investigating kidnaps, drug trafficking, human trafficking, and money laundering, working with the host agencies and governments alongside the UK FCO.

    As the operations Branch Commander in Cardiff and Bristol Chris was responsible for all major investigations within those areas. These included arms trafficking, major frauds, money laundering, drugs trafficking and people smuggling. He ensured investigations were run in timely and efficient fashion.

    Since 2010 Chris has worked within Maritime Security providing anti-piracy expertise in East and West Africa. Chris was a Royal Marine reservist for 20 years and is a fully trained Coxswain able to command various RIB’S and other vessels and crew larger craft.

    More recently Chris qualified as a Private Investigator specialising in corporate fraud, due diligence and assisting legal firms with witness statements and preparation of court papers. He works as a full time consultant to ARIG LLP.

    Alan spent over 25 years in Law enforcement and during that time was involved in all aspects of investigation. These included Money Laundering, Corruption, Drug smuggling and serious fraud. Alan is considered an expert in the recruiting and handling of intelligence sources.

    He has operated all over the world and has had extensive experience in Africa, South America and the Middle East. Alan has written and developed diverse training courses for both business and government bodies. During his career Alan has developed strong relationships with overseas bodies in both law enforcement and private enterprise.

    Tony is a highly experienced investigator. He has a wealth of Law enforcement having served in HMRC investigations, SCOA, the UK Border Force and the UK Serious Fraud office. He had led on such diverse cases as drug trafficking, Money laundering, commercial fraud, bribery and corruption, cyber-crime and tax evasion in both the UK and Overseas.

    Tony was involved at a strategic level with regards reviews of covert procedures (RIPA) He can give expert evidence in this field.

    He is an expert in delivery of assurance programmes to businesses and banks. He is experienced in complex cross border and multi-disciplined investigation, he has a proven track record.

    Tony is a strongly motivated leader who effectively uses his extensive experience to the upmost benefit of ARIG clients. He has worked all over the world and has advised groups as diverse as governments, big businesses and banks on sensitive intelligence issues.

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