Jason Collins and Ben Cooper of McGrigors analyse the implications of Axel Kittel in HMRC's fight against MTIC fraud
Jason Collins and Ben Cooper of McGrigors analyse the implications of Axel Kittel in HMRC's fight against MTIC fraud
The ECJ recently gave judgment in joined cases Axel Kittel v Belgian State Case C-439/04 and Belgian State v Recolta Recycling SPRL Case C-440/04 — the latest in a series of cases concerning Missing Trader Intra-Community (MTIC) fraud. The judgment represents a much needed fillip for HMRC in its battle against organised VAT fraud and could not have come at a better time given recent estimates that losses to the Exchequer from VAT fraud could rise to over £10 billion this year (see Ashley Seager's article in the Guardian on Saturday 15...
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Jason Collins and Ben Cooper of McGrigors analyse the implications of Axel Kittel in HMRC's fight against MTIC fraud
Jason Collins and Ben Cooper of McGrigors analyse the implications of Axel Kittel in HMRC's fight against MTIC fraud
The ECJ recently gave judgment in joined cases Axel Kittel v Belgian State Case C-439/04 and Belgian State v Recolta Recycling SPRL Case C-440/04 — the latest in a series of cases concerning Missing Trader Intra-Community (MTIC) fraud. The judgment represents a much needed fillip for HMRC in its battle against organised VAT fraud and could not have come at a better time given recent estimates that losses to the Exchequer from VAT fraud could rise to over £10 billion this year (see Ashley Seager's article in the Guardian on Saturday 15...
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