Tag: Carousel Fraud

Litigation Experts London UK

KPMG Expert Evidence fielded by HMRC: The Need to Respond

HMRC uses complex expert evidence from KPMG in VAT and MTIC fraud cases to challenge appellants. Without your own expert response, this evidence may go uncontested, risking your case. Early and expert legal support is vital to protect your interests and effectively counter HMRC’s claims. Contact Lexlaw Solicitors for professional advice and representation.

The Court of Appeal is a grand and imposing building, often located in the heart of a major city such as London. Architecturally, it combines classical and modern elements, featuring large stone facades, tall columns, and grand entrances symbolising the authority and gravitas of the court. Inside, the courtrooms are spacious with high ceilings, wood-panelled walls, and elevated benches where the judges sit. It has a formal and solemn atmosphere, reflecting its role as the highest court of appeal in England and Wales before the Supreme Court.

Court of Appeal Decision: Mobilx, Blue Sphere, Calltel

The Court of Appeal has clarified the ‘Kittel’ test in VAT fraud cases, ruling that the key question is whether a trader should have known their transactions were connected to fraud, rather than whether it was merely likely. HMRC bears the burden of proof to show the trader’s knowledge. This decision helps genuine traders defend against denied input tax claims, but full, robust responses to HMRC’s fraud indicators remain essential. Contact Lexlaw for expert VAT litigation advice and representation.