Confiscation order for fraudster

Contra-trader was dishonest co-conspirator

Fraudulent intent considered


Knowing or unknowing participant in fraud

Leogem Ltd: input tax denial overturned

Spanish company's bank account frozen by HMRC

Daily approval by HMRC

Defence to liability, reasonable steps

Economic activity

Extra records

Appeal against direction

Assisting identification of VAT at risk

Direction to specified business

Preservation, six year limit


Input tax

Provisions to counter


Joint and several liability

Reverse charge

Spotting potential fraud

Types of missing trader fraud

Acquisition fraud

Contra-trading fraud

True MTIC fraud