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Missing Trader Fraud Court of Appeal Ruling

Ian Heron new head of Customs' VAT fraud strategy team looks at the judgment in Federation of Technological Industries and Others1 on the vires for Customs' anti-fraud measures to tackle VAT losses
In articles earlier this year (see The Tax Journal 1 March 2004 Issue 730 and 22 March 2004 Issue 733) John Healey Economic Secretary to the Treasury and Minister for Customs and Excise and Charles Yates from Customs' Strategy Unit discussed Customs' strategic approach to tackling VAT Missing Trader intra-Community (MTIC) fraud. As part of that approach the Government introduced new legislation in the Finance Act 2003 allowing Customs to:
●     require security from any business involved in supply chains where there is a risk of VAT going...
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