Quote Originally Posted by JumpersforGoalposts View Post
If he was operating as self employed and domiciled in the UK then he is obliged to keep all records relating to UK commercial and taxation laws. These have to be kept for 5 years after the relevant tax assessment deadline. The relevant tax year would have been 2019/20 with a submission deadline of Jan 2021, so he cannot legally destroy any such records until Feb 2026.
He was based in Monaco I believe and guessing that he is not answerable to HMRC. He would be operating under Monaco law. Did he also transfer his assets into his wife and son's name ?

If this case is for data / docs then he may turn tables and supply what he has - but I doubt that will ever happen