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23 April 2013
CRC v Sunico A/S and others, Chancery Division
HMRC suffered losses in excess of £40m as a result of missing trader intra-community fraud involving mobile phones carried out by the defendants, the department claimed.
The High Court said that to establish that such VAT fraud had taken place, it first had to be established that the conspirators intended to harm the claimant.
On the facts, the Revenue had proved that Sunico was a party to the fraudulent conspiracy and the other defendants were parties to it.
