3.  Indirect taxes, predominantly Value Added Tax and excise duties, are now a common subject
of civil litigation. Litigation of this kind often involves a department of Government such as Her
Majesty’s Revenue and Customs making allegations of fraud or dishonesty against legitimate
businesses and their directors.
 The Commercial and Indirect Tax Fraud team at Bark & Co has an excellent reputation for
successfully negotiating and litigating a wide range of disputes. We have a large team of
specialist
 Areas of Expertise:
 The specialisations of the Commercial and Indirect Tax Fraud Team include:
 • VAT Fraud
• MTIC Fraud
• Carousel Fraud
• Knowledge/Means of Knowledge Input Tax Denial
• Invalid Invoice disputes
• Assessments of VAT and/or Excise
• Excise Diversion Fraud
• Seizure of goods upon importation
• Repayment Supplement Appeals (delayed authorisation of VAT returns)
• Default Surcharge Appeals
• Extended Verification of VAT returns
• Freezing and Restraint Orders
 Our team retains litigation expertise in all the relevant forums, particularly in the VAT and
Duties Tribunals and the High Court.
 Current cases include high profile MTIC and Carousel fraud allegations amounting to hundreds
of millions of pounds that are set to test both UK and European legislation.