Tax Fraud in UK Law
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Commissioners of Inland Revenue and Another v Rossminster Ltd .; Commissioners of Inland Revenue and Another v AJR Financial Services Ltd .; Commissioners of Inland Revenue and Another v Plummer .; Commissioners of Inland Revenue and Another v Tucker,
... ... , reasonable cause to believe that the documents they seized might be required as evidence for the purposes of proceedings in respect of a "tax fraud"? A third possible issue, namely, that there was not before the judge sufficient material on which to be satisfied as the section requires was not ... ...
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HM Revenue and Customs v Total Network SL
... ... a civil claim for damages under the tort of unlawful means conspiracy against a participant in a missing trader intra-community, or carousel, fraud. Two questions need to be considered. The first is whether it is open to the Commissioners to maintain a cause of action in damages at common law as ... ...
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HMRC v Livewire and Another
... ... JUSTICE LEWISON Mr. Justice Lewison ... Mr. Justice Lewison: ... Introduction ... 1 VAT fraud is a serious problem for national taxing authorities throughout the European Union. VAT fraud can take a number of forms. The particular form of ... ...
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Red 12 Trading Ltd v HM Revenue and Customs
... ... The input tax in issue was £ 2,672,748.50 ... 1 This case concerns what is called “Missing Trader Intracommunity Fraud” (“MTIC fraud”). Anyone reading this judgment is likely to be familiar with this expression, which has been explained in several tribunal and ... ...
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Bilta (UK) Ltd (in Liquidation) v Nazir
... ... While the input VAT was paid by HMRC, it was inherent in the fraud that Bilta would always be insolvent and unable to pay the output VAT to HMRC. The amount of output VAT for which Bilta consequently remains liable ... ...
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R (Morgan Grenfell & Company Ltd) v Special Commissioner of Income Tax
... ... on oath given by an officer of the Board that— (a) there is reasonable ground for suspecting that an offence involving any form of fraud in connection with, or in relation to, tax has been committed and that evidence of it is to be found on premises specified in the information; and ... ...
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Ashish Balajigari v The Secretary of State for the Home Department
... ... … The respondent was not required to go further and put an allegation of fraud to the applicant during the interview.” ... 155 At paras. 60–61 she considered the fourth ground and held that ... ...
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Sinclair Investments (UK) Ltd v Versailles Trade Finance Ltd
... ... 12 As a result of the fraud, which was perpetrated by Mr Cushnie with Mr Clough's help, VTFL reported an uninterrupted increase in turnover and profit each year up to and ... ...
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Pitt and Another v Holt and Another Futter and Another v Futter and Others
... ... It was held that the lender had no security, even though it had no notice of the equitable fraud. It is an authority which has bedevilled discussion of the true nature of the Hastings-Bass rule. Lightman J found the judgment of Farwell LJ ... ...
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Langham v Veltema
... ... 6 The first condition ("culpable mistake") is fraud" or negligence on the part of the taxpayer in failing or failing properly to assess his liability to tax or in claiming relief ( section 29(4) TMA \xE2\x80" ... ...
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