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Customs' New Approach To VAT Evasion

Martin O'Neill Consultant in WJB Chiltern's VAT/Customs & Excise Investigations Team looks at Customs' approach to VAT civil evasion cases
Many readers will be aware of the increased activity by Customs in recent years in the mobile phone and computer chip markets where large-scale fraud by organised criminal gangs has taken advantage of the intra-community VAT procedures for the supply of goods to operate missing trader and carousel frauds. News Releases have been issued by Customs on a fairly regular basis publicising the outcome and progress of various operations when a number of individuals have been arrested and later charged and eventually in some cases successfully prosecuted for these frauds.
VAT frauds perpetrated by organised criminals tend to occur in cycles as the masterminds become aware of loopholes or...

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