Undetected Accumulation of Tax Credit in Financial Fraud Networks
Not all financial fraud is loud or immediate.
Some of the most damaging exposure builds gradually, remaining compliant at every step.
This case study examines how tax credit accumulates silently over time, staying below alert thresholds, passing routine checks, and escaping detection until risk has already scaled.
At a Glance
- Gradual accumulation of tax credit without corresponding utilisation
- Compliant reporting across multiple periods
- Risk emerging only through long-term behavioural patterns
Challenges
- Alert systems designed to detect spikes, not slow trends
- Period-by-period review masking long-term intent
- Procedurally correct returns creating a false sense of compliance
- Fragmented visibility across time rather than entities
Solution
- Longitudinal comparison of accumulation vs utilisation
- Baseline establishment for expected operational behaviour
- Detection of intent through consistency, not anomalies
Key Results
Early Entity Risk
Surfaced long-term tax credit accumulation patterns that remained undetected through event-based monitoring.
Behavioural Anomalies
Identified sustained deviations from expected utilisation behaviour despite procedurally compliant reporting.
Network Exposure
Enabled earlier intervention before accumulated risk scaled into large financial exposure.
Preventive Intelligence
Shifted detection from reactive alerting to proactive, behaviour-led fraud identification.
Our Customers
