Missing Trader Intra-Community (MTIC) fraud: alternatives to stagger changes
Consider alternatives to stagger changes
In all cases, where a risk has been identified sufficient to justify use of the regulation 25 powers, it is important that other ways of addressing that risk are also considered.
Security and joint and several liability
Change of stagger may be considered alongside proposals to take additional security or to impose joint and several liabilities. The availability of these options may influence the need and therefore the proportionality, of a decision to change stagger. However, the change of stagger can be considered and imposed whilst those options are being considered.
Investigation of fraud
The power to change stagger can be exercised whilst fraud enquiries are continuing.