A solicitor who was convicted for his involvement in an elaborate VAT fraud has been struck off the roll.

Habib-Ur-Rahmaan Maroof was convicted in 2015 in Germany of seven offences of aiding and abetting tax evasion and one offence of attempted tax evasion by acquiescence.

The Solicitors Disciplinary Tribunal heard that Maroof was admitted as a solicitor in England in 2000 and had practised crime, litigation and personal injury. Prior to his convictions, he had been extradited from the UK to Germany through a European Arrest Warrant, which outlined that he had been a member of a group set up to commit so-called ‘carousel’ VAT fraud while purporting to trade electric power.

A 'missing trader' company purported to issue invoices which allowed other companies in the chain to make claims for input tax – these invoices were false because the underlying business was fictitious. Maroof was a member of the organisation controlling the VAT carousel from the UK and managing director of a company headquartered in Sweden.

This company caused VAT-free deliveries of electricity from other EU countries, but did nothing to intervene to stop the operation.

Maroof later told the SRA he had maintained his innocence throughout the criminal proceedings, but he agreed to a lesser charge to ensure he could return to the UK quickly. He was jailed by a German court for two years and four months and ordered to bear the costs of proceedings.

The regulator said his conduct only came to its attention in 2017 following a self-report from Maroof. The solicitor then failed to cooperate with the SRA’s investigation or reply to any correspondence.

The SRA said Maroof’s actions were ‘wholly unbefitting of a solicitor and liable to bring the profession into serious disrepute’. He admitted breaching solicitor rules and agreed to be struck off and to pay £1,000 costs.

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