David L. Hanman
SOLICITOR
Specialist in financial crime, tax regulation and insolvency with over 30 years' experience defending complex and high-value cases. A dual-qualified solicitor and Chartered Tax Adviser, he acts for individuals and businesses facing SFO, HMRC and FCA investigations, confiscation and restraint proceedings.
DIRECT CONTACT
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BIOGRAPHY
David Hanman is a solicitor and Chartered Tax Adviser with over 30 years' experience in financial crime, tax regulation and insolvency-related matters.
He qualified as both a solicitor and a Chartered Tax Adviser in 1992. Holding both qualifications is unusual. It means he can deal with the full technical detail of tax, revenue and financial regulation while also giving strategic advice across criminal, civil and regulatory proceedings.
David has held senior roles at nationally recognised firms, where he built and led dedicated business crime and fraud teams. In 2002 he founded Hanman Associates, a specialist regulatory practice that he grew to 20 fee earners.
At DWK, David advises on serious investigations conducted by the Serious Fraud Office, HM Revenue & Customs and the Financial Conduct Authority. He also advises on confiscation and restraint proceedings and on insolvency-related matters.
He has personally handled or supervised more than 40 major matters. These include a £262 million money service bureau fraud, a £240 million VAT fraud and a £107 million HMRC investigation, as well as prosecutions involving film schemes, Ponzi structures, Bounce Back Loan allegations and Section 216 insolvency proceedings.
David has also acted as agent for HMRC before the VAT and Duties Tribunals. That experience gives him direct insight into how the authorities investigate and build their cases.
He is a former member of the VAT Practitioners Group and the Customs Practitioners Group, and has held governance responsibility as COLP and COFA.
David is known for his technical depth, his careful handling of sensitive matters and his tenacity on behalf of clients facing the most serious allegations.
NOTABLE CASES
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David's dual qualification as a solicitor and Chartered Tax Adviser underpins his tax fraud practice. He has defended individuals and businesses in some of the largest HMRC prosecutions of recent years, including VAT carousel (MTIC) fraud, excise and customs duty evasion, and PAYE and income tax fraud. He also advises clients under investigation before any charge is brought.
Notable Case:
R v A - £262 million money service bureau fraud (HMRC)
Re R - £240 million VAT fraud investigation (HMRC)
R v A - £200 million VAT carousel fraud (HMRC)
R v R - £107 million VAT carousel fraud (HMRC)
R v M - £100 million plus VAT fraud
R v C - Multi-million pound VAT carousel fraud (HMRC)
R v S - Multi-million pound VAT carousel fraud (HMRC)
R v O - Multi-million pound VAT carousel fraud (HMRC)
R v D - Multi-million pound VAT carousel fraud (HMRC)
R v B - VAT carousel fraud and money laundering worth many millions (HMRC and police)
Re P - PAYE and VAT carousel frauds (HMRC)
R v H - Multi-million pound tax fraud and money laundering (Inland Revenue)
R v P - Multi-million pound tax and VAT fraud (HMRC)
R v P - PAYE, tax and VAT fraud (HMRC)
R v M - VAT and tax fraud (HMRC)
R v F - Tax fraud and confiscation proceedings worth over £1 million (HMRC)
R v L - Accounting and tax fraud (HMRC)
R v C - Tax fraud (HMRC)
R v A - Multi-million pound excise duty fraud (HMRC)
R v L - Excise fuel duty fraud (HMRC)
R v K - Excise fuel diversion (HMRC)
R v L - Customs duty fraud (HMRC)
Re S - Code of Practice 8 investigation (HMRC)
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David advises individuals and companies investigated and prosecuted by the Serious Fraud Office, including clients served with Section 2 notices requiring them to produce documents or answer questions. His SFO work spans corporate, property and professional fraud.
Notable Cases:
R v B - Multi-million pound factoring fraud (SFO and police)
R v B - Multi-million pound theft (SFO)
R v U - Section 2 investigation (SFO)
R v S - ATE insurance fraud (SFO)
Re KH - Fraud investigation (SFO)
Re LK - Property fraud (SFO)
Re M - Solicitors' fraud (SFO)
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David defends people accused of serious fraud and money laundering, and acts in confiscation proceedings under the Proceeds of Crime Act. His cases have involved the police, HMRC, the former FSA and Trading Standards, and range from mortgage and advance fee fraud to large-scale accounting fraud.
Notable Cases:
R v S - £37 million Royal Mail fraud
R v M - Multi-million pound accounting irregularity fraud (FSA)
R v M - Multi-million pound advance fee fraud (police and DTI)
R v Q - Confiscation proceedings worth over £1 million (police)
R v G - Accounting fraud (HMRC and police)
R v C - Money laundering (police)
R v I - Advance fee fraud (police)
R v I - Mortgage fraud (police fraud squad)
R v M - Fraud (Northern Ireland)
Re M - Mortgage fraud "shadow service" (Northern Ireland)
Re H - Copycat email address fraud (Trading Standards)
Re H - Scambusters investigation (Trading Standards)
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David represents company directors and businesses in regulatory investigations and enforcement, including director disqualification proceedings and matters involving the Pensions Regulator and HMRC. His insolvency-related work includes matters arising when companies fail.
Notable Cases:
R v H - Director dishonesty (DTI)
R v P - Directors' disqualification and regulatory proceedings (DTI)
Re L - DTI investigation
Re T - Pensions Regulator fraud investigation
Re R - Regulatory matter (HMRC)