KITTEL AND MISSING TRADER VAT FRAUD
Defending Your Business: VAT Carousel & MTIC Fraud Representation
VAT Carousel and Missing Trader Intra Community (MTIC) fraud are among the most complex areas of tax law. HMRC is increasingly aggressive, often targeting legitimate businesses that have been unknowingly pulled into a fraudulent supply chain
As a specialist tax litigation solicitor, I provide senior level defence and strategic advice to protect your right to reclaim input tax and safeguard your business from crippling assessments.
UNDERSTANDING THE MTIC RISK
In a typical Carousel scheme, goods are traded through a series of "buffer" companies. The "Missing Trader" disappears without paying the VAT collected, leaving HMRC to pursue other businesses in the chain to recover the loss.
THE "KITTEL" PRINCIPLE: IGNORANCE IS NO DEFENCE
The most significant threat to your business is the Kittel Principle. Under this rule, HMRC can deny your VAT reclaim if they can prove you knew, or should have known, that your transactions were connected to fraud.
This "should have known" standard means that failing to perform rigorous due diligence can be legally equated to participation in the fraud itself.
SPECIALIST LEGAL SUPPORT
I offer a proactive and robust defence against HMRC’s allegations of VAT Fraud:
CHALLENGE HMRC'S ALLEGATIONS
Is HMRC's expectation that your supply chain should be "Kittel proof" unreasonable?
TAX TRIBUNAL MANAGEMENT
Acting as your sole point of contact to manage evidence and correspondence with HMRC and the Tribunal.
BUILD YOUR
CASE
Expertly collate and review your evidence to challenge denied input tax claims in Tribunal.
WHY A CONSULTANT SOLICITOR?
You receive the technical precision of a specialist firm with the responsiveness of a dedicated partner. I handle every aspect of your case personally, ensuring your defence is built on detail, not templates.
Protect your cash flow and your reputation. Contact me today for a confidential chat about your VAT fraud case.
