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MTIC Case Law Round-Up

David Anderson, Senior Associate at McGrigors LLP, looks at how case law has been far from straightforward when it comes to clarifying 'knowledge or means of knowledge' in the area of missing trader fraud

 
David Anderson Senior Associate at McGrigors LLP looks at how case law has been far from straightforward when it comes to clarifying 'knowledge or means of knowledge' in the area of missing trader fraud
 
To say that missing trader fraud has cost HMRC an awful lot of lost revenue may well rank as one of the biggest understatements since Jim Lovell radioed 'Houston we have a problem' some 200 000 miles above the earth in a partly exploded Apollo 13. The figures released by HMRC as to the annual loss of VAT at the hands of fraudsters are staggering ...

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