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HMRC derailed on carousel fraud

Category Technical Articles
AuthorTechnical Department
Article by Gavin McFarlane, member, Temple Chambers, Cardiff. This article appeared in the February 2006 issue of Tax Adviser. The first New Year's day for the united department of HMRC has come and gone, but less than a fortnight into it, and there was more bad news flowing from law enforcement activities in the former Customs & Excise side. On 12 January the European Court of Justice delivered its decision in the three joined cases of and Bond House Ltd. These had arrived at the European Court as a reult of references from the Chancery Division of the High Court on, in the case of the first two cases, 28 July 2003, and in the case of Bond HouseFebruary P>/P~~

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