Regalway Care Ltd v Shillingford and others: ChD 25 Feb 2005

Applications to vary freezing order. Blackburne J set out a description of the workings of missing trader intra-community VAT carousel frauds.

Judges:

Blackburne J

Citations:

[2005] EWHC 261 (Ch)

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Cited – HM Revenue and Customs v Begum and Others ChD 15-Jul-2010
The Commissioners claim was founded in an alleged conspiracy from a ‘missing trader intra-community fraud’ amounting to andpound;96 million.
Held: Section 423 had extra territorial effect. . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 01 October 2022; Ref: scu.223308