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:
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