The investigation follows criticism that Customs had not followed disclosure procedures in a missing trader case. Justice Crane accused the officials of muddle incompetence and lack of frankness.

Defence lawyers and Customs own barrister were not told prosecution witnesses were under investigation in a separate Customs case.

This led to the collapse of the trial at a cost of 60 million.

Its the proper thing to do said Jason Collins a partner in the tax litigation of law firm McGrigors. There has been a culture in Customs of getting their man at all costs. But it must go through due process.

Anthony Barnfather defence counsel in the Operation Venison case said: My client is pleased there is going to be an investigation.

A Customs spokesperson said: We are committed to ensuring the issues raised are fully investigated and we will be cooperating fully with the IPCC.

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A Phones 4U spokesman confirmed that the sales manager had not turned up to work since last Monday (January 23) when the theft took place.

The assistant sales manager turned up to work and reported it said the spokesman. The sales manager is not at work. We cant comment any more until the police investigation has been concluded.

A source close to Phones 4U told Mobile News that the Union Street sales manager had stolen 100000 in SIM-free stock together with three days takings.

He took everything and hasnt been seen since. It is estimated that he took 100000 in stock and the weekends takings said the source.

The sales manager allegedly missed a Phones 4U sales conference in Dumfries on January 23. He was expected to share a ride to the conference with the sales manager of the Phones 4U branch in Aberdeens St Nicholas shopping centre according to the source.

The Phones 4U spokesman was unable to confirm the total loss.

We dont know that [figure] until police have investigated he said. Auditors are checking to see whats missing and what needs to be accounted for. l Meanwhile Phones 4U recorded bumper sales over 2005 and has outlined plans for expansion.

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O₂ is the last UK operator to exclude the numbers and began enforcing the new policy to new customers in April. The latest announcement means that both existing subscribers and new customers can no longer call make calls to the numbers within their inclusive minutes.

Calls to O₂ customer services and telephone helpline association are the only exceptions to the groups new charging policy.

A spokesperson for O₂ said: O₂ constantly reviews its tariffs to make sure that they offer the best value to the most customers. We regularly introduce new services and benefits to make sure that O₂ remains competitive.

Unlike many of our competitors our customers have enjoyed five years of being able to call non-geographic numbers from within their inclusive bundle. From time to time we make changes to our call plans to ensure that our charges are fair for the most people. Overall these changes are giving better value to our customers.

LG Mobile marketing manager John Bernard said: LG Mobile has an association with Liverpool and Fulham in the Premiership already. We are talking to a number of Premiership clubs and it is hoped that we will be the shirt sponsor of a Premiership team by the start of next season.

LG Mobile is the official handset partner of both Fulham and Liverpool.

A spokesman for Tottenham Hotspur said: Our response is the same as it would be to player transfer speculation. It is just speculation and we do not comment on that.

Spurs 2.5 million-per-year deal with holiday firm Thomson expires this summer. Fulhams shirt sponsorship deal with Internet service provider Pipex expires at the end the 2006/07 season. Liverpool is thought to be on the verge of signing a new deal with current shirt sponsor Carlsberg.

Hurring also now runs the independent channel as well as independent service providers.

But rumours were circulating earlier this week that Nick Griffin the man who deals with Vodafones distributors had also left the company.

Griffin was a protege of Graham who it now transpires was sacked after disagreeing with a reorganisation ordered by Vodafone enterprise business unit director Kyle Whitehill.

According to one source:

Whitehill put Libby Barr Vodafones corporate sector head for IT and telecoms in charge of all sales. Iain objected and was virtually thrown off the premises.

The source who is close to Vodafone said it looked like Hurring a Barr appointee was establishing his own regime and putting in his own acolytes.

Griffin unexpectedly went on holiday last week.

BT has long touted the device which switches calls between fixed-line and mobile networks depending on the users proximity to a base station in the home or office as the future of telephony.

We are weeks away now from making an announcement said a BT spokesman. A date has not yet been fixed but it will be around June 15. We will say more after that time. We dont want to talk about it prior to the launch. But we have said that we are launching and we will launch.

Bluephone connects to a BT wireless access point in the home or office via Bluetooth and switches calls from mobile to BTs fixed-line network as appropriate. BT announced a deal with Vodafone a year ago so that when the user is out of range the calls will be carried on the Vodafone network.

Previously Orange only offered its advanced business services to companies with more than 50 employees.

Called Business Plus the package offers companies a free answerphone no per minute charges between Business Plus colleagues 24-hour handset replacement loyalty discounts mid-contract tariff review and unautomated customer services.

Call bundles are selected by the customer.

Mobile pricing and services have been far too complex and discriminated against businesses according to size said Alastair MacLeod vice-president of Orange Business Solutions.

While every business is different and some will need the additional services that Orange provides it makes sense to create a single consistent and compelling proposition for businesses of all sizes said MacLeod.

Even if you combine all the services our competitors offer businesses as standard it is still nowhere near comparable to the level of service we offer.

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This gives us a retail footprint stretching from Southampton to Whitney across to Wales.

The buy-out follows JAGs acquisition of 15 West Talk branded stores in May last year.

Communications Centre wanted to get out of retail but keep its business to business side going which is exactly what West Talk opted to do as part of the deal last year. Both times its been a perfect fit for us because we wanted to grow. If we tried to be a national chain with 71 stores wed be spread very thinly so what were trying to do instead is to be a major player in our small area and that is working very well for us. The branding side of things is very different to when we bought West Talk because none of the Communications Centre stores conflict with the location of existing JAG ones.

It will be a simple case of just changing the signs over the next few months. With West Talk we were both in certain areas so we werent able just to change them to JAG because it would not have made sense to have two JAG stores so close by.

Weve got five more JAG stores opening in the next months starting with this weekend which will take us up to 76 stores.

20:20 has committed to purchasing 250000 Emblaze branded handsets over 12-months.

It will provide warehousing logistical solutions inventory management next day delivery handset customisation and management of online sales and fulfilment

Emblaze Mobile CEO Laurence Alexander said: We conducted a beauty parade with all the UK distributors and 20:20 came out top. It has great experience and flexibility and a great logistical team. The handsets are with the operators now and are awaiting approval.

20:20 has taken the devices to retailers and operators and the response has been very positive. Its volume predictors reflect that. This deal puts Emblaze firmly on the map.

20:20 Group managing director Mark Ryan said: We know Emblaze will launch three to four killer products over the next 12 months which are well suited to our customers. Given the total volume of handsets that we sell an estimated 250000 is eminently achievable. Over the last few years we have looked at many new names.

Emblaze stands out and offers a value for money proposition. Its management team are prepared to invest heavily in the UK market. It has a long-term game plan for market share growth and not just short-term gain.

Emblaze will launch in September with two handsets called Desire 20 and Sting 10. It has already announced that it will provide handsets for the new ROK Mobile MVNO which will see content preloaded onto memory cards.

The Emblaze Desire 20 is a two megapixel camera phone with a swivel screen. The Sting 10 has a 1.3 megapixel camera with flash and 4x digital zoom. Both handsets will appear earlier in continental markets. Emblaze has four other devices in development including a 3G handset for launch in 2006.

Said Alexander: We wont make a 3G play before the end of the year largely because we dont feel that the platform is strong enough yet for any 3G devices. We expect that market to kick off properly next year.

Phone Division director Javed Mohammed moved to put the company into liquidation having called called it a day after a long fight against the VAT man.

Phone Division which purchased UK stocks of mobile phones for export ceased active trading in 2003.

Mohammed retained the business as a shell company while he pursued claims against Customs & Excise.

However a disputed claim for 80000 against him by the Inland Revenue forced his hand and he started liquidation proceedings earlier this month.

A creditors meeting will be held in Mayfair London on July 4 by Leicester-based insolvency specialists HKM LLP.

Kiran Mistry an insolvency practitioner at HKM LLP said:

Phone Division is not in liquidation yet. We were instructed to convene the meeting with creditors. It does not appear to have any third party creditors.

Mr Mohammed kept the business alive just so he could pursue claims against Customs & Excise.

He was anxious that he got as far as he could with the legal case against Customs.

But he hasnt traded since 2003 and he decided to knock it on the head when he couldnt pay a disputed 80000 to the Inland Revenue.

Mistry added: That is when he decided to put the company into liquidation. That is as much as we know at the moment.

Mohammed was not available for comment.