Daniel Godden, Partner, White Collar Fraud, Civil and Criminal
Daniel is both a civil and criminal litigation specialist with over 10 years of experience who is regularly instructed in complex white collar cases being investigated by HMRC, SFO, NCA and the FCA. Daniel was previously a Partner and Head of Serious Fraud at a Tier 1 law firm in Central London. Daniel is described by the Legal 500 as a ‘fantastic lawyer’ who is ‘first rate’ with ‘encyclopaedic knowledge’.
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Contact Email Address: firstname.lastname@example.org
Serious Fraud and Tax Evasion
Regina v Lord Hanningfield
Acted for the aforementioned Member of the House of Lords who was accused of dishonestly claiming parliamentary expenses. The case was resolved in Lord Hanningfield’s favour after a dismissal application was made by Daniel Godden submitting that the concept of ‘parliamentary work’ was subject to parliamentary privilege. This then led to an intervention by Parliament re-iterating the samesaid point which led to the Court concluding that they had no jurisdiction to try the Defendant (see article by Daniel Godden published in the Solicitors Journal http://www.solicitorsjournal.com/comment/separation-powers-and-exclusive-cognisance-parliament)
Regina v. RC
Acted for an individual who was prosecuted by the CPS Specialist Fraud Division for the offence of fraud by false representation resulting from a HMRC investigation in relation to an alleged Montpellier tax avoidance scheme. The facts were that RC had purchased the Contract for Difference, which was funded in the main by an 80-year interest free loan through a 3rd party, which could be disposed of either in full or in part at any time. The CPS/HMRC believed that RC had entered into this arrangement for the main purpose of securing a tax advantage which was obtained when the later part-disposal occurred creating a capital loss. The case was novel as it was alleged that the offence of fraud by false representation arose during the civil enquiry where RC had purportedly fraudulently misrepresented his subjective intentions for entering into the scheme. We successfully applied to dismiss all charges in the Crown Court. This brought to an end a significant criminal investigation by HMRC for both RC and many others (see ‘Honest Intentions’ by Daniel Godden and Roger Sahota published by the Taxation Journal on the 9th May 2018 (https://www.taxation.co.uk/Articles/2018/05/08/337968/tax-fraud-prosecution-fails)
Regina v Walsh and Others
Acted for one of 13 people, which included 7 city investment bankers, who had been charged with a £2.5 million tax fraud relating to a film funding scheme which was purportedly set up to cheat the public revenue. Whilst a decision to charge was made against our client it was discontinued against him after forceful and detailed representations were made by Daniel Godden avoiding the need for him to stand trial (Reported by the Evening Standard http://www.standard.co.uk/news/crime/seven-investment-bankers-face-charges-over-25m-tax-fraud-9096325.html)
Regina v AD and others
Acted for a Director of a Construction/Demolition company who was the lead Defendant in a case involving 11 people and 10 separate companies which was alleged to have caused a multi-million-pound loss to the Revenue over a number of years in a complex construction industry ‘cash back fraud’ involving VAT and CIS. The majority of the case effectively collapsed after Mr Daniel Godden identified significant disclosure problems which had been concealed by the Prosecution.
Regina v EM
Acted for EM who was charged with fraud and money laundering as a result of an NCA investigation whereupon 2.6 million pounds was stolen as a result of business emails being compromised through cyber-attacks that allowed genuine payments for invoices to be diverted to mule accounts under EM’s control and then be withdrawn in cash. The Defendant’s role and the level of quantum was successfully challenged in a 5-day Newton hearing in the Central Criminal Court before the Common Serjeant. In the subsequent confiscation hearing the suggestion of hidden assets was successfully refuted and the Defendant was ordered to pay £7k rather than half a million pounds (Reported in Sky News https://www.msn.com/en-gb/news/uknews/flash-cars-and-cash-pair-jailed-for-£1m-cyber-scam/ar-AAxqtgu)
Regina v PD
Represented the director of a nationwide chain of retail shops who allegedly made 17 false VAT repayment claims amounting to over £1million pounds. During negotiations as to plea the prosecution were forced to concede that the amount was significantly less than this and that the offence had been committed in the context of legitimate trade whereby the majority of the monies had been re-invested into the failing companies.
Regina v LM and others
Represented a former Chartered Accountant whose entire firm was allegedly involved under his direction in a Conspiracy to Cheat the Public Revenue which involved making purportedly false claims for RPS payments from the Insolvency Service during the liquidation of a number of different companies.
Regina v KP and others
Acted for an individual accused of mortgage fraud involving a large number of properties in a case involving 5 Defendants. Daniel Godden successfully applied to dismiss all charges against our client avoiding the need for him to stand trial. The other Defendants in the case all remain on bail awaiting trial.
Regina v Reza and Others
Acted for one of the lead Defendants in respect of a 14 handed conspiracy to defraud the DWP of Access to Work Benefits worth over half a million pounds. The case involved a large number of bogus companies which had been set up to invoice each other for work that had not been carried out. The monies from the fraud were laundered internationally through Canada to the Middle East and beyond.
Regina v GS
Acted for a Defendant who was charged with being part of a conspiracy to defraud various banks of over £1million over a period of 2.5 years by the use of sophisticated malware. The Defendant’s role was successfully challenged during a Newton hearing whereupon his culpability was severely curtailed and confiscation proceedings under Part 2 of POCA 2002 were avoided. (This was reported by the BBC at www.bbc.co.uk/news/uk-england-london-25344131)
Regina v Anon
Currently instructed by an individual in relation to an investigation by the Economic Directorate of the City of London Police into an alleged investment fund fraud which involved deposits being made into an international account and then being traded on the foreign exchange market (FOREX) for an alleged guaranteed return.
Regina v Anon
Currently instructed by an individual who is accused of bribery and corruption in relation to the procurement of public sector contracts.
Daniel Godden is currently instructed in numerous other complex investigations at the pre-charge stage. Daniel Godden is well aware that early and pro-active intervention can either prevent charges being laid or ensure that matters are later resolved in an individual’s favour.
Restraint Orders/Freezing Injunctions/Civil Recovery
Re (a Restraint Order) v CPS
Acted for the Director of a company providing BSL services to the public sector which received Access to Work Funding. The DWP and Police executed search warrants against the business premises and obtained a Restraint Order against both the company and the director which placed the company at threat of liquidation. Daniel Godden successfully discharged the restraint order, quashed the warrant by way of judicial review, obtained the return of all items seized along with costs and compensation.
Re (a Restraint Order) v CPS
Acted for a Director of a company with a multi-million-pound turnover who was being investigated in a high profile operation by HMRC and the Police in relation to allegations of tax evasion, money laundering and fraudulent trading. The Director was made subject to a Restraint Order under POCA 2002. Daniel Godden gathered the necessary evidence to produce detailed legal submissions which led to the restraint order being discharged and a significant costs order being made against the CPS (see article on Restraint Orders by Daniel Godden http://www.solicitorsjournal.com/legal-profession/barristers/24954/restraint-orders-reasonable-suspicion-and-reporting)
National Crime Agency (‘NCA’) vSimkus
Acted for an individual who was subject to a Property Freezing Order (‘PFO’) obtained by the NCA pending the institution of Civil Recovery Proceedings under Part 5 of POCA 2002. Material non-disclosure by the NCA was identified during the course of the submissions and a precedent was established in relation to both PFO and Disclosure Orders (see article by Daniel Godden http://www.criminallawandjustice.co.uk/features/Tale-Two-Orders)
Regina v Daryll Rowe
Acted for Daryll Rowe who was accused of intentionally infecting and attempting to infect ten men with HIV. This case was widely reported in the press (see BBC https://www.bbc.co.uk/news/uk-england-sussex-41928938 & Sky https://news.sky.com/story/predatory-hiv-hairdresser-daryll-rowe-given-life-sentence-for-infecting-men-11336604)
Regina v Ali Dizaei
Acted for the former Commander of the Metropolitan Police in relation to his second appeal against conviction which set a precedent in respect of case management issues involving non-defendant bad character applications (see R v Ali Dizaei  EWCA Crim 88 at http://www.bailii.org/ew/cases/EWCA/Crim/2013/88.html.
Daniel Godden remains instructed in relation to application to the Criminal Cases Review Commission.
The Queen (on the application of X) v Director of Public Prosecutions
Successfully challenged by way of judicial review a decision by the DPP to take over and discontinue a private prosecution instigated against an employee of the Metropolitan Police.
‘Honest Intentions’ by Daniel Godden and Roger Sahota published by the Taxation Journal on the 9th May 2018 (https://www.taxation.co.uk/Articles/2018/05/08/337968/tax-fraud-prosecution-fails)
‘The Separation of Powers and the Exclusive Cognisance of Parliament’ by Daniel Godden and Rupert Bowers QC published by the Solicitors Journal Vol 160, no.33, 6th September 2016 (see http://www.solicitorsjournal.com/comment/separation-powers-and-exclusive-cognisance-parliament)
‘A Tale of 2 Orders’ by Daniel Godden and Rupert Bowers QC published by Criminal Justice and Law Weekly Vol 180, No.10, 11th March 2016 (see http://www.criminallawandjustice.co.uk/features/Tale-Two-Orders)
‘Restraint Orders: Reasonable Suspicion and Reporting’ by Daniel Godden and Rupert Bowers QC published by Solicitors Journal, 15th December 2013 (see http://www.solicitorsjournal.com/legal-profession/barristers/24954/restraint-orders-reasonable-suspicion-and-reporting)