Litigation: Who is responsible for VAT fraud civil litigation?
The VAT Fraud Team
The VAT Fraud Team has overall policy responsibility for all civil litigation of VAT fraud in HMRC and is the client of the Solicitor’s Office. In all cases of serious fraud and cases where policy issues arise, the VAT Fraud Team will have responsibility for checking Statements of Case and Counsel’s skeleton arguments and attending case conferences, where practical. The VAT Fraud Team will also attend interlocutory and full hearings to provide any instructions to Counsel and solicitors, if needed.
The (This content has been withheld because of exemptions in the Freedom of Information Act 2000) within Solicitor’s Office is responsible representing HMRC in most of its civil litigation arising out of Missing Trader Intra Community (MTIC) VAT fraud (VATF23500). In particular it defends appeals brought by taxable persons in the VAT Tribunal seeking the repayment of VAT which HMRC consider has been generated by transactions tainted by MTIC fraud.
All other non-MTIC litigation is undertaken by the (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .