Barrister Andrew Wheeler

Andrew Wheeler

Year of call: 1988  

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“Highly regarded and known for his can-do, co-operative attitude”

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Overview


Rated as a leading junior for criminal fraud by The Legal 500 and Chambers and Partners, Andrew is described as a highly regarded junior known for his “can-do, co-operative attitude”. He has extensive experience in relation to the prosecution and defence of serious fraud, associated money laundering and proceeds of crime restraint/confiscation, and compliance/regulatory matters – and has a detailed knowledge of evidence gathering from, and asset tracing through, multiple jurisdictions. Andrew is instructed by the Serious Fraud Office (‘A’ Panel), CPS Central Fraud Group & CPS Complex Casework Unit (Grade 4 Prosecutor), BIS (List A), FCA and leading defence firms. His experience extends in particular to Bribery & Corruption, Company, Insolvency and Taxation fraud, and to issues of Insider Dealing. He also has significant experience of Legal Professional Privilege, and of competing interests of joint and common privilege as between companies, directors and third parties.

Complex Fraud

Complex Fraud


Rated as a leading junior for criminal fraud by The Legal 500 and Chambers and Partners, Andrew has extensive experience in relation to the prosecution and defence of serious fraud, associated money laundering and proceeds of crime restraint/confiscation, and compliance/regulatory matters – and has a detailed knowledge of evidence gathering from, and asset tracing through, multiple jurisdictions. Andrew is instructed by the Serious Fraud Office (‘A’ Panel), CPS Central Fraud Group & CPS Complex Casework Unit (Grade 4 Prosecutor), BIS (List A), FCA and leading defence firms. His experience extends in particular to Bribery & Corruption, Company, Insolvency and Taxation fraud, and to issues of Insider Dealing. He also has significant experience of Legal Professional Privilege, and of competing interests of joint and common privilege as between companies, directors and third parties.

Memberships


  • Member of List A of the Serious Fraud Office Panel of Approved Counsel
  • Grade 4 Prosecutor Specialist Fraud Panel, Central Fraud Group (tax and non-tax) & Complex Casework Unit
  • Grade 4 Prosecutor South East & Midland Circuits
  • Member of List A advocates Instructed by BIS
  • Member of Financial Services Lawyers Association (FSLA)
  • Member of Criminal Bar Association
  • Member of South Eastern and Midland Circuits

Asset Recovery Bribery & Corruption Corporate Investigations Criminal Fraud Litigation Extradition & Mutual Legal Assistance Money Laundering Restraint & Confiscation

Asset Recovery


  • R v Dean & Ors: Multi-million Conspiracy to Defraud UK investors based offshore. Assets traced through accounts in multiple offshore jurisdictions during substantial financial investigation.
  • R v Smallman & Others [2010] EWCA Crim 548: Evidence gathered from & assets traced through Vietnham, China, USA & Europe arising from £17 million education fraud.
  • R v H & Others: Proceeds of $billion overseas bribery and corruption investigation traced through complex multi-jurisdiction offshore trust structures.
  • R v Scragg & Others: Proceeds of £multi-million series of tax frauds and money laundering traced through shell companies and offshore structures.
  • R v F & Ors: Proceeds of £multi-million tax and property frauds & money laundering. Assets traced through corporate and personal accounts, and to Pakistan.

Bribery & Corruption


  • R v H & Ors: $Billion Overseas Corruption investigation conducted by the SFO, involving defining parameters of the defence of Principal’s Consent, and jurisdiction/extended-jurisdiction issues.
  • R v F & Others: Substantial & Systematic Corporate Fraud involving misuse of Company Structures & bribery/corruption in respect of the awarding of contracts to third party contractors.

Corporate Investigations


  • Alta Gas Plc.
  • Vintage Hallmark Plc.
  • Securitised Syndicated Investments (SSI) Ltd.
  • Moya Payroll Services Ltd.

Criminal Fraud Litigation


  • R v Scragg & Ors (Operation Raiment): £25m Tax fraud/s and associated money laundering/Perverting Course of Justice.
  • Operation Learning: Co-ordinating investigations nationwide arising from the £280 million collapse of the DfES individual learning account scheme.
  • Operation Digits: The largest investigation by HMRC into tax fraud in the construction industry.
  • R v Smallman & Others [2010] EWCA Crim 548: £17 million education fraud.
  • R v Meeson & Ors (Operation Design): £5 million Income Tax Pension Fraud devised and implemented by accountants acting as Trustees and Administrators of pension schemes – investigated by HMRC, FCA & tPR.
  • R v Kenny & Ors: First Instance; Large Scale Multiple Conspiracies to Defraud Administrators/Receivers of Limited Companies & Perverting the Course of Justice. C Appeal; Reported Case re Scope of Perverting Course of Justice in respect of Breach of Restraint Orders.
  • R v L & Others: Large Scale & Systematic Fraud/breaches of Company Disqualification & associated Insolvency Offences, & manipulation of Limited Liability.

Money Laundering


  • R v C & Others: Proceeds of substantial predicate £multi-million conspiracy to defraud laundered through corporate structures & properties in Eastern Europe.
  • R v Johnson & Others: Proceeds of £multi-million predicate tax fraud, laundered through money bureau/s & corporate structures in the UK.
  • R v Sheamar & Others: Proceeds of substantial £multi-million conspiracy to Cheat through offshore structures in Far East & IOM.
  • R v F & Others: Proceeds of £multi-million predicate tax & mortgage frauds, through India & UK.
  • Re T: Substantial Banking Fraud. Proceeds routed through offshore shell companies & back to UK registered companies/entities.

Restraint & Confiscation


  • R v Scragg & Others: Series of £multi-million payroll companies restrained, & appointment of supervising accountants to police the restraint. Regular reporting. Breaches. Piercing corporate veil. Assets removed from jurisdiction.
  • R v Kenny & Others [2013] EWCA Crim 1: Systematic breaches of restraints by use of corporate & offshore structures to remove assets from administrators. Court of appeal authority for scope of perverting the course of justice in respect of breaching restraint orders.
  • R v Smallman & Others [2010] EWCA Crim 548: Locating hidden commercial assets in Vietnam & China through UK trading patterns.
  • R v Bradley & Others: External restraints. Asset tracing through multiple jurisdictions following collapse of Plc company. Piercing corporate veil. Tainted gifts to third parties in, inter alia, Morocco & Middle East.
  • R v Johnson & Others: Shell companies receiving proceeds of £ multi-million tax frauds . Piercing corporate veil. Hidden assets. Substantial property portfolio/Waya issues. Third party gifts/nominees.
  • R v Oakley & Others: Systematic breach of restraint orders. Complex dissipation of assets through companies and individuals by means of diversion of proceeds of businesses.

Complex Fraud Cases


  • R v Scragg & Ors (Operation Raiment): £25m Tax fraud/s and associated money laundering/Perverting Course of Justice.
  • Operation Learning: Co-ordinating investigations nationwide arising from the £280 million collapse of the DfES individual learning account scheme.
  • Operation Digits: The largest investigation by HMRC into tax fraud in the construction industry.
  • R v Smallman & Others [2010] EWCA Crim 548: £17 million education fraud.
  • R v Meeson & Ors (Operation Design): £5 million Income Tax Pension Fraud devised and implemented by accountants acting as Trustees and Administrators of pension schemes – investigated by HMRC, FCA & tPR.
  • R v Kenny & Ors:  First Instance, Large Scale Multiple Conspiracies to Defraud Administrators/Receivers of Limited Companies & Perverting the Course of Justice. C Appeal; Reported Case re Scope of Perverting Course of Justice in respect of Breach of Restraint Orders.
  • R v L & Others: Large Scale & Systematic Fraud/breaches of Company Disqualification & associated Insolvency Offences, & manipulation of Limited Liability.
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How to get in touch


For more information please contact our clerks by calling +44 (0) 20 7242 3555 or email: clerks@7br.co.uk.

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