Expert Witness Journal Issue 64 December 2025 - Flipbook - Page 76
Operation Barbados
by Dr T. Walford, Banking Expert Witness at Expert Evidence International Limited
Operation Barbados was an HMRC investigation
that began in late 2012 into an Organised Crime
Group that conspired to cheat the Public Revenue
and, moreover, succeeded in obtaining over £20
million in VAT due to the Revenue.
worked together over a period of 3 years between
charge and trial concluding in July 2025.
Stephen Taylor of Expert Evidence International Ltd
was retained by Forbes Solicitors in relation to the
operation and deployment of the 昀椀nancial software
and the use of money remittance companies used
to support the case that the Defendants activity was
legitimate.
The Defendant was arrested in 2015 and interviewed
over his connection to the conspiracy, which centred
around a company named Winnington Networks
Limited. Those behind Winnington had used the
company’s VAT returns to e昀昀ect a massive Missing
Trader Intra Community (‘MTIC‘) fraud. They
created bogus transactions in Voice Over Internet
Protocol (‘VOIP‘) airtime to generate false input
tax reclaims, which were used to o昀昀-set against their
output tax liability arising from their genuine trade
in electrical goods and metals.
The Charge
The prosecution alleged that the software had been
con昀椀gured with the intent of performing illegal
transactions and those using it were complicit in the
cheat.
The Trial
HMRC Charges
By analysing the software programs that had been
deployed, the manner in which they had been setup and the way they had been used, Stephen Taylor,
the expert witness, was able to demonstrate this
had not been the reality. It was then necessary to
convey these complicated technical and commercial
insights to a jury, whose knowledge of 昀椀nancial
software, cash management and treasury processes
was assumed to be limited.
HMRC suspected that Winnington had been
responsible for creating o昀昀shore companies and
a fake alternative banking platform (‘ABP‘) to
facilitate the fraud and the distribution of the
proceeds to the conspirators. The client was alleged
to have done so using businesses in the US and
United Kingdom and using banks around the world.
Charges were not brought until 2022, 7 years after
his interview, which shows the complexity of the
investigation. HMRC alleged that the Defendant was
“important to the conspiracy ...… beyond helping to
dispose of its proceeds ….. he helped to ensure the
OCG could pay its necessary costs.”
“
The Result
The Defendant was acquitted unanimously by the
jury.
Expert Evidence
The most beautiful words in the English
language are ‘Not Guilty’.”
His solicitor, Daniel King of Forbes Solicitors
added:
Maxim Gorky
“
Parties involved in the Defence
Simon Gurney was instructed by Daniel King of
Forbes Solicitors, alongside Brendan Kelly KC of
2 Hare Court, to represent the Defendant. They
EXPERT WITNESS JOURNAL
73
We instructed Stephen Taylor in his capacity as a
software and systems expert in a complex fraud
trial. He provided expert “昀椀ntech” evidence in
relation to the operation of alternative banking
platforms and money remittance companies.
He was tasked with reviewing a large volume
DECEMBER/JANUARY 2025-2026
