Simon Gurney secures only acquittal at end of 5-month trial in Southwark

Simon was instructed by Daniel King of Forbes Solicitors to represent X.

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 £20million in VAT due to the Revenue.

Simon’s client (X) 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 effect a massive MTIC fraud. They created fake deals in VOIP (Voice Over Internet Protocol) airtime to generate false input tax reclaims, which were used to off-set against their output tax liability arising from their genuine trade in electrical goods and metals.

HMRC suspected that X had been responsible for creating off-shore companies and a fake alternative banking platform (ABP) to facilitate the fraud and the distribution of the proceeds to the conspirators. He was alleged to have done so using businesses in the US and United Kingdom named Global Transaction Services 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 X was “important to the conspiracy… beyond helping to dispose of its proceeds… he helped to ensure the OCG could pay its necessary costs.”

Simon Gurney & Daniel King, worked alongside Brendan Kelly KC (2 Hare Court), to represent X. They worked together over a period of 3 years between charge and X’s trial concluding in July 2025.

The case gave rise to a number of challenges, which the team successfully met.

The first was ensuring that the jury understood X’s business model which was not, as the Prosecution thought, inherently suspicious. Expert ‘fintech’ evidence was obtained in relation to the operation of alternative banking platforms and money remittance companies to demystify the background to the case and to support the case that X’s activity was legitimate.

The second was X’s history – he had previous convictions for very similar contemporaneous offending which, despite opposition, were admitted before the jury. X disputed his guilt and so the team had to grapple with the circumstances of the previous offending to try to prove to the jury his innocence of those earlier offences.

The third was X’s personal circumstances. He suffered from significant health problems. Expert evidence was obtained to ensure the trial could accommodate those problems and to make sure that reasonable adjustments were made for his evidence to be best presented.

Finally, the team had to resist the adverse inference sought by the Prosecution in relation to X’s Police interview. X waived privilege and Simon called Daniel to give evidence as to the conduct of the interviews. By undermining HMRC’s approach to pre-interview disclosure and showing X’s mental state at the time, the Judge was persuaded to refuse the Prosecution’s attempt to seek an adverse inference.

X was tried between February and July 2025 at Southwark Crown Court, alongside five co-defendants, each of whom was convicted. He was acquitted unanimously by the jury.

Simon Gurney has a wealth of experience defending allegations of serious crime, with particular expertise in allegations of financial crime. If you would like any further information please contact David Wright, Senior Clerk in Chambers on 0161 832 5701 or dwright@lincolnhousechambers.com