Simon Taylor is ranked as a leading junior in criminal fraud in Chambers & Partners (2009). His entry this year praises his “incisive mind and mature manner in court”, commenting that, “His recent work includes acting in an £85 million MTIC fraud, the SFO pharmaceuticals cartel prosecution and a £250 million MTIC fraud.”

Simon has a focused practice founded on the recognition that claims concerning financial impropriety, irregularity or other misconduct now inevitably manifest themselves in proceedings (threatened or actual) before any number of different Courts or Tribunals.

Accordingly, he advises and appears in cases across all divisions of the High Court, Crown Court and before many regulatory bodies. Particular practice interests include civil and criminal fraud, asset recovery, confiscation and restraint/receivership proceedings. Money laundering and other compliance / governance issues feature heavily, particularly in his advisory practice.

He is regularly instructed in serious and complex fraud cases brought by the SFO, RCPO, FSA and BIS, and is an acknowledged leader in this field.

Recently he has been involved in a number of multi-million pound ‘carousel’ frauds, the SFO’s action relating to a major cartel/price fixing fraud against the NHS and the high profile investigations into football player transfers in the Premier League.

Notable Cases

Appellate

• R v GG and Others [2008] UKHL 17
  Interlocutory appeal to House of Lords on question of whether ‘cartel behaviour’ is capable of amounting to a conspiracy to defraud at common law.
• R v Sangha and others [2008] EWCA Crim 2562
  Confiscation appeal in an MTIC fraud concerning questions of benefit.
• Attorney General’s reference no. 88, 89, 90 & 91 of 2006 [2006] EWCA Crim 3254
  Concerning the tariff sentences in carousel fraud case.
• R v Sekhon [2002] EWCA Crim 2954, [2003] 1 Cr.App.R.34, [2003] 1WLR 1655.
  Appeared for ‘lead’ Appellant in this conjoined test case, which has now become one of the leading cases on confiscation.
• R v Simpson [2003] EWCA Crim 1499, [2003] 2 Cr. App. R. 36.
  Confiscation appeal, now a leading authority on the doctrine of stare decisis in the criminal division of the Court of Appeal.
• Singh v Director of the Assets Recovery Agency [2005] EWCA Civ 580
  The first case brought by the Director of the Assets Recovery Agency (ARA) and the first to reach the Court of Appeal (Civil Division).

Trial

• R v Majid 2008 (Operation Euripus)
  Defending in £250 million VAT carousel fraud – lead defendant.
• R v Cox 2006-7 (Operation Divert)
  Defending in £80 million VAT carousel fraud – lead defendant.
• R v Khan (2003) Defending SFO prosecution of asset stripping and factoring fraud.
• R v Awan and others (2002)
  Abuse of Process application before Mr Justice Grigson concerning the London City Bond series of cases. The collapse of the case (no evidence offered) led to the Butterfield inquiry and over 30 other prosecutions being referred to the Court of Appeal and convictions being overturned. Heard at Liverpool Crown Court
• R v Anwar (Gohir) and others (2002)
  Successful application to quash indictment in this mobile phone ‘carousel’ fraud involving a multi-million pound evasion of VAT following the Bondhouse/Optigen decision.