WHO ARE FISCAL?
FISCAL is a national team of trainers, from the City of London to Scotland specialising in providing practical, experience-led training and expert consultancy across fraud, money laundering, investigations and asset recovery. Our directors have led successful investigations resulting in convictions in 2026, while our trainers remain actively involved in law enforcement casework.
Our consultancy is delivered by highly experienced PIP2 and PIP3 accredited investigators, helping delegates develop not only the knowledge required for effective investigations, but also the confidence to apply it in practice. All FISCAL staff are appropriately vetted and security cleared, with several members of our team holding current or previous MV and SC clearances.
Mark Lemoir
Co-Founder & Director
M: +44 7989 011172
E: marklemoir@fiscal.co.uk
Mark retired from policing in October 2023 after over 30 years' service, most recently as Regional Fraud Development Detective Inspector for the South West Regional Organised Crime Unit (SW ROCU). Following 23 years with Avon & Somerset Constabulary, he spent seven years leading complex international fraud and money laundering investigations and managing Financial Investigator teams on Proceeds of Crime work.
Nationally, he helped develop the serious and organised crime Investigation Management Document (2022), the national Cease & Desist guidance (2023), and has recently worked on Project ICE, a Law Commission scoping review on international investigation legislation.
Mark continues to support SW ROCU's international investigations and has managed trial teams from his pre-retirement work, including a £35m fraud case — the longest criminal trial in Southwark Crown Court's history (finalised December 2025) — and a £3.4m money laundering prosecution (finalised August 2026). With over 33 years' investigative experience, Mark now delivers accredited training for the City of London Police and CIFAS Academies, covering fraud, money laundering, economic crime, and bribery and corruption, including training senior officers and prosecutors in Abuja, Nigeria in January 2026.
Mark retired from the City of London Police in February 2023 after more than 28 years of service, the last 12 spent across National Lead Units managing complex fraud and money laundering investigations. He became a detective in 2001, later serving four years with the Major Investigation Team on serious and organised crime, serious assaults, and politically sensitive cases.
In 2012 he joined the newly formed Insurance Fraud Enforcement Department (IFED), prosecuting organised crash-for-cash networks and ghost brokers, before moving in 2016 to the Dedicated Card and Payment Crime Unit (DCPCU) and then, as Detective Inspector, the National Lead Force Fraud Operations teams leading large-scale investment and courier fraud investigations.
In his final four years, Mark headed a joint City of London Police/National Crime Agency unit targeting organised money laundering through covert policing, including high-profile investigations into Chinese Underground Banking and Post Office-based money laundering (Project Admiralty), and managed a Financial Investigator team using Part 5 POCA powers. Since retiring, Mark has worked as an Associate Trainer for the City of London Police Economic and Cyber Crime Academy, delivering an Economic Crime course in Bangkok to ASEANPOL law enforcement officers in March 2026.
MEET OUR FOUNDERS
Economic Crime Expertise. Built on Real Experience.
2000+
Interviews Conducted
200+
Years of Experience
1000+
Investigations Supported
Economic Crime Expertise. Built on Real Experience.
Dave Manley | Trainer
Heidi Loren De Souza | Trainer
Mark Higginbottom | Trainer
Paul Stratton | Trainer
Jane McCourt | Trainer
Andy Fyfe | Trainer
David has 20 years' experience in economic crime investigation within the City of London Police, leading money laundering and asset recovery teams before promotion to Detective Chief Inspector overseeing the tactical response of the National Lead Force fraud teams.
Over the past seven years he has moved into banking compliance, project managing remediation programmes across Tier 1 banks and UK FinTechs, with private sector experience spanning internal risk, fraud, money laundering and sanctions. David is an NCA-accredited Financial Investigator with ICA qualifications in AML and Terrorist Financing, and has both received and submitted DAML SARs.
Heidi is an experienced counter fraud professional, trainer and consultant, with a career spanning operational investigation, counter fraud capability, training, assessment and quality assurance across public and private sectors, backed by a frontline investigative background.
She has held senior roles including Head of Academy at Cifas and Counter Fraud Apprenticeship Manager at CIPFA, overseeing the design, delivery and quality assurance of the Level 4 Counter Fraud Investigator apprenticeship. She is an Accredited Counter Fraud Trainer and Specialist (ACFT/ACFS), holds an LLB (Hons), and is an Associate Member of the International Compliance Association, undertaking independent End-Point and Internal Quality Assurance for the Level 4 apprenticeship.
Mark is a highly experienced economic crime professional and former senior detective with over 30 years' service with West Yorkshire Police, specialising in serious and complex financial crime, including major investigations into fraud, money laundering, bribery, and corruption. As West Yorkshire Police's Bribery and Corruption Lead, Mark directed high-profile investigations across public and private sectors, including complex construction and corporate cases, and is a recognised subject matter expert helping organisations identify vulnerabilities and strengthen compliance.
He is an Associate Trainer with the City of London's Economic and Cyber Crime Academy, delivering training to law enforcement professionals in the UK and internationally. Having recently retired from West Yorkshire Police, he continues his specialist bribery and corruption work as a consultant.
Paul is a former Merseyside Police detective and economic crime and criminal intelligence specialist with over 28 years' experience across policing and the public sector, spanning serious criminal investigations, covert policing, intelligence, counterterrorism, fraud, cybercrime, and corruption, including sensitive cases involving high-value fraud, abuse of position, and bribery.
He later joined Liverpool City Council as subject matter expert on internal fraud risk, strengthening its approach to fraud, whistleblowing and investigations, and developing related policies and controls. Paul now provides consultancy and specialist training across all sectors, including accredited counter-fraud qualifications, the Counter-Fraud Investigation Apprenticeship, and bespoke courses on fraud, bribery, corruption and cybercrime, combining operational experience with practical, engaging delivery.
Jane retired from Police Scotland in July 2025 after over 25 years' policing experience across Police Scotland and Strathclyde Police, latterly as a Detective Inspector in the Serious and Organised Crime Financial Investigation Unit, leading financial crime training for the Force.
She secured National Economic Crime Centre funding to professionalise specialist training in Fraud, Money Laundering and Bribery with the City of London Police Academy & rolled out financial crime awareness training across intelligence, CT and human trafficking teams.
Jane was Senior Investigating Officer for several international money laundering investigations as well as a sensitive historical financial investigation. Since retiring, Jane has worked as an Associate Trainer with the City of London Police Economic Crime and Cyber Academy, delivering courses to Police Scotland officers and staff.
Andy is a highly experienced former Detective Chief Inspector within the City of London Police, having also worked for a number of years with the Serious Fraud Office as a Detective Constable and Detective Sergeant on large scale complex investigations. As a senior officer within the COLP, he became a subject matter expert in the management and investigation of fraud and economic crime.
He built and led specialist investigation teams tackling complex organised crime, helped pioneer multi-agency working and public / private sector partnerships to prevent and disrupt economic crime, and led multiple international investigations in collaboration with overseas jurisdictions. Since completing his 30-year police career, Andy qualified as a trainer and has continued to train law enforcement investigators in economic crime, as well as acting as a consultant and mentor for businesses and individuals in the field. He also volunteers as a fraud prevention advisor with Sussex Police, giving talks on recognising and avoiding fraud to audiences in his local area.