Record 15 year jail sentence for carousel fraudster

After an extensive six-year investigation by HM Revenue & Customs, and two criminal trials, the man behind a £54m VAT fraud has been jailed for 15 years, the longest sentence ever handed down by a British court for this type of crime.

Emmanuel Hening, a trader with dual Belgian/French nationality, was found guilty on three counts of 'missing trader' fraud at Worcester Crown Court, following his extradition from France in December 2005. He was described by Judge McCreath as 'the guiding hand' behind the multi-million pound 'missing trader' (MTIC) VAT fraud, which has seen an eight-strong crime gang given sentences totalling 38.5 years.

Chris Harrison, Deputy Director, Investigation for HMRC said: