VAT First Tier and Upper Tribunal – Missing Trader Intra Community Fraud

If you have been accused of being involved in a missing trader intra-community fraud (sometimes known as carousel fraud) Revenue and Customs may be withholding your claim to VAT input repayments. Our business crime solicitors work with leading tax barristers and Queens Counsel to ensure that you stand the best possible chance of reclaiming any disputed amounts of VAT.

It is often the case that innocent companies are caught up in an MTIC fraud or contra trading. Certain traders may use a company as a link in a chain of transactions in an attempt to cloud the initial defaulting VAT payment to HMRC.

We work with leading forensic accounts who have significant experience of VAT and tax fraud who will be able to assist in the preparation and presentation of your claim and who can make the difference between winning or losing a case.

The law states that the objective criteria for making an application to reclaim VAT would not be met where a taxable person knew or should have known that transactions leading to the claim were connected with fraud.

The standard of knowledge required by a trader is not that they should have known that it was more likely than not that the transactions were connect with fraud, but where it can be shown that the trader knew or should have known that the transaction leading to the reclaim was connected to a fraud. A trader could have his repayment refused if it can be shown that he should have known that the only reasonable explanation for the circumstances in which his purchase took place was that it was a transaction connected with fraud. The Court has held that even if a trader has asked himself appropriate questions it does not entitle him to ignore the circumstances in which his transactions took place.

We will present your case to the tribunal to help you establish that you could not have been aware of any fraud and are thereby entitled to reclaim the VAT paid.

Our Business Crime Defence Solicitors , along with representing clients before the first and upper tribunal, are also able to defend clients charged with allegations of cheating the revenue in relation to missing trader intra-community frauds.

Can we help you? Please contact us now.

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