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Missing Trader Infra‐Community (MTIC) Solicitors in London

Specialist London Solicitors in Missing Trader Infra‐Community (MTIC) cases

At MFI Law Limited we have the expertise in representing clients charged with Missing Trader Infra‐Community fraud cases. Our London Solicitors are available to represent clients at London Police Stations, Magistrates' and Crown Courts throughout the country.

Missing trader fraud, also known as Missing Trader Intra-Community (MTIC) fraud, is the abuse of the VAT rules on cross-border transactions. It relies on the fact that no VAT is chargeable on these transactions.

HMRC prosecutions include the common law offence of cheating the revenue offence, or conspiracy to cheat under Section 1(1) of the Criminal Law Act 1977, where the ‘VAT’ evaded in the fraud is often referred to as ‘monies purporting to be VAT’. Indictments may also include offences relating to converting or removing the proceeds of criminal conduct from the jurisdiction of the UK authorities, contrary to the Proceeds of Crime Act 2002 Sections 327–329.

MTIC or Carousel Fraud is when a fraudulent business imposes itself through a supply chain trading in high value low bulk goods in order to obtain and disappear with large amounts VAT within the transactions.

Sentencing guidelines for MTIC fraud

Maximum Sentence: Variable

In the case of R v Namer (Michael) [2008] 2 Cr. App. R. (S) 24, a sentence of 6 years imprisonment following a guilty plea (the starting point being 9 years) was held by the Court of Appeal to be severe but not excessive. Although not the main organiser, the defendant was central to the three conspiracies to cheat the revenue that had resulted in loss exceeding £2million.

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