*Alpha Sim Communications Ltd (In Compulsory Liquidation) and others v Caz Distribution Services Ltd and others

Value added tax – Tax avoidance scheme. The Chancery Division considered the alleged involvement of the defendants in a large-scale carousel fraud involving the importing of mobile phones. It found that a number of the defendants, and the companies they controlled, had knowingly participated in activities carried out to defraud the Revenue and Customs Commissioners.

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