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Carousel Fraud: An Alternative Strategy

Bernard O'Sullivan senior partner and Elizabeth Seborg solicitor of Byrne & Partners who acted for Total Network SL explain the novel legal strategy utilised by Customs & Excise in this carousel fraud case
Customs' approach to tackling carousel fraud has to date proceeded on conventional lines through the VAT Tribunals or the criminal courts. In the case of Commissioners of Customs & Excise v Total Network SL [2005] STI 105 however Customs have bypassed the established VAT framework and taken to the High Court to try to recover some of their loss. In this case for the first time Customs have sought to use a claim in tort to recover VAT.
For those unfamiliar with the term 'tort' it is...

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