Case report: fraud allegations concerning MTIC

Practitioners may be interested to read the decision concerning missing trader intra-community (MTIC) fraud allegations in Citibank NA (TC04156) in which the accused party had challenged HMRC’s statement of case concerning denial of input tax recovery. This was due to constructive knowledge of a fraud on the basis that the statement carried innuendo about the conduct of the accused, but had not stated clearly the allegation of dishonesty by the accused.