SolvedVATF35440 | What to consider prior to determining whether to use an intervention: making and issuing a Notice of Direction: making the decision - who does what: the role of the MTIC National Coordination Team
From HM Revenue & Customs · VAT Fraud
Where MTIC is suspected the MTIC National Coordination Team should be consulted in cases of difficulty. They can also be consulted with a view to identifying additional evidence important in the decision-making process.