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.
Judges:
David Richards J
Citations:
[2010] EWHC 1799 (Ch), [2011] BPIR 59
Links:
Statutes:
Jurisdiction:
England and Wales
Citing:
Cited – 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. . .
Cited by:
Cited – Bilta (UK) Ltd and Others v Nazir and Others ChD 30-Jul-2012
The company was said to have engaged in a fraud based on false European Trading Scheme Allowances, and had been wound up by the Revenue. The liquidators, in the company name, now sought recovery from former directors and associates.
Held: The . .
Lists of cited by and citing cases may be incomplete.
Torts – Other, VAT, Insolvency, Jurisdiction
Updated: 06 December 2022; Ref: scu.420810