VAT Fraud Court Appeal
Philip Spicer who acted throughout the case instructed Queens Counsel to represent Mr R at the Court of Appeal Hearing.
We submitted that cases of a similar nature were incorrectly decided. The Court of Appeal took on board the submissions and stated
“We accept the submission that the total value of identifiable VAT reclaims made or intended to be made, and the total amount actually paid out by way of VAT reclaim, will in most cases provide the most reliable starting point for sentencing…”
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