Case details for Nigel Christopher  TOMLINSON

Name: Nigel Christopher  TOMLINSON

Name: NTS SPECIALISED EQUIPMENT LIMITED

Date of Birth: 16 / 4 / 1967

Date Order Starts: 6 / 4 / 2022

Disqualification Length: 12 Years 0 Month(s)

CRO Number: 04793958

Last Known Address: Foreign Hey,, Bonis Hall Lane,, Prestbury,, , Cheshire,, SK10 4LR

Conduct: Between at least 30 March 2006 and 26 April 2006, Mr Nigel Christopher Tomlinson (“Mr Tomlinson”) caused NTS Specialised Equipment Limited (“NTS”) to participate in transactions which were connected with the fraudulent evasion of VAT, such connections being something which Mr Tomlinson, either knew or should have known about; and On 31 May 2006, Mr Tomlinson caused NTS to wrongfully claim the sum of £3,051,538.75 from HM Revenue and Customs (“HMRC”). ANNEX Mr Tomlinson was aware of the fact that MTIC VAT fraud was rife in the trade in wholesale mobile telephones sector or ought to have been aware of it because: he and his advisors had been warned of it by HMRC with regard to another company of which he was a director in a letter dated 22 January 2002; he and his advisors had been warned of it by HMRC with regard to NTS, in letters dated 14 October 2003, 14 January 2004, 02 July 2004, 24 November 2005 and 07 December 2005; HMRC had also referred him to or issued him with, copies of public notices regarding joint and several liability and invalid input tax in letters dated 16 April 2003 and 13 June 2006 with regard to another company of which he was a director; HMRC had also referred him to or issued him with, copies of public notices regarding joint and several liability and invalid input tax during a visit on 25 September 2003 and in letters dated 01 October 2003 and 24 November 2005 with regard to NTS; he conducted checks with HMRC’s Redhill office demonstrating his understanding of HMRC’s letter to NTS dated 14 October 2003 and also demonstrating his acceptance of the need for due diligence on NTS’ trading partners. The trading in which NTS was involved had features which put, or should have put, Mr Tomlinson on enquiry about the legitimacy thereof, as follows: NTS held an account at the First Curaçao International Bank and used that to make payments to and receive payments from its trading partners yet it also maintained a UK bank account; NTS very quickly and without significant effort or working capital generated huge turnover; NTS was always able to source goods and complete the purchase and onwards sales on the same day, as were all of the other parties in the transaction chains; NTS was always able to sell exactly the same quantities of mobile telephones as it purchased; The amount of profit made by NTS on the transactions in which it was involved reflects a pattern common in MTIC VAT fraud. Despite being aware of MTIC VAT fraud in NTS’ trade sector and engaging in transactions bearing the features of such fraud, Mr Tomlinson failed to ensure that NTS carried out effective steps, checks and / or due diligence in respect of its trade and of its trading partners as follows: some due diligence checks were conducted after the deals in question had been carried out; negative indicators and / or warnings were ignored; NTS did not keep records of the IMEI numbers of the mobile telephones which it bought and sold; NTS failed to carry out any commercial checks on any of the freight forwarders that it used; In view of the MTIC hallmarks and failure to take adequate steps to reduce risks of involvement with MTIC trading, NTS was not then entitled to offset and reclaim VAT and consequently the reclaim of £3,051,538.75 that NTS submitted on 31 May 2006 was wrongful. The trading chains in which NTS was involved, caused significant loss to HMRC: 2 of NTS’ suppliers have been wound up and the other 1 has been dissolved; 4 of NTS’ customers are suspected by overseas authorities to have undertaken activities connected with VAT fraud and the other 1 has been de-registered after being deemed “unreliable”; All 23 of NTS’ broker deals in VAT period 04/06 have been traced back to fraudulent tax losses, with the first 4 tax losses being via a contra trader. 

This information is correct as at 17 / 3 / 2022



If you believe this page contains any errors, please email legalservices@insolvency.gov.uk with details of the error that you have found.