A note from Bob Chisholm former head of VAT operations to Douglas Tweddle a former Customs chief investigation officer on March 28 2004 said: "We have identified suspect brokers at branches of the big banks and are working to identify whether the buffers are similarly concentrated."
The term "buffers" refers to companies where the same goods are traded in a carousel with no real transaction taking place.
The note continued: "Buffers with huge volumes of cash flowing through their accounts and little margin to speak of should be prime candidates for banks to report unto money laundering operations. Even a hint of money laundering to the banks will grab their attention."
Bill Williamson former head of business VAT said in a letter: "The director was interested in the impact of the educational process with the banks. He would like a view on whether we need to apply more pressure."
Alias Dass of Dass Solicitors said: "Its clear that something has gone on between Customs and the banks."
A Customs spokesman said: "At no point would we recommend that financial institutions cease working with a specific trader or sector. Any decision to do so is entirely at their discretion."

Doyle replaces Nick Moore who left at Christmas. Doyle will report to Mike Newnham Orange UK vice president of sales and customer service.
Doyle has spent most of her career at Asda with roles in category management operations and retail customer service. Most recently Doyle has been on the board of Cannons Health and Fitness clubs.

Nokia sent out a channel bulletin last month to notify dealers and repair centres that an initial shipment of Nokia 6111 devices had faulty slide mechanisms causing screens to go blank and the phones to switch off.
It only affected the initial batch that went out at the end of last year said Nokia UK head of communications Mark Squires.
A few are still coming back. We have put an upgrade kit out and notified dealers.
The design has been changed.
One dealer said: We have had more returned to us than not.
A Nokia service centre said: The springs were too wide and cut the ribbon. Nokia has brought out a fix.

In particular there is a lack of support for the Immobilise handset database at the stores.
Launched by Home Office minister for police Hazel Blears last January the database is intended as a central resource for a new owner to use to register their phone s IMEI number.
In all Mobile News visited six retailers Vodafone Orange O2 The Carphone Warehouse T-Mobile and Phones 4U. However not one offered any crime prevention advice.
Each one of these retailers has publicly stated their commitment to drive mobile phone crime out of the industry.
Some for example Carphone Warehouse and T-Mobile have been particularly vocal in supporting the Immobilise campaign. However staff at the Bond Street stores were not even aware of its existence.
Detective Inspector Kenny McDonald of the National Mobile Phone Crime Unit said that the unit was disappointed about the lack of crime prevention advice and knowledge of the Immobilise database offered by the stores.
We ve been working closely with our industry partners to support the registration at point of purchase so we are disappointed with the results of the Mystery Shop exercise he said. We hope this is not indicative of all stores. The Immobilise campaign is at the forefront in the fight against mobile phone crime.
McDonald added that the point of purchase provided retailers with an ideal opportunity to advise their customers in crime prevention measures.
The unit continues to work with our industry partners to reduce levels of crime where a mobile phone is involved he said.
A Carphone Warehouse spokeswoman said: We spearheaded the Immobilise campaign and it s still of paramount importance to us. The Immobilise message is publicised across our stores within our monthly buyers guide on our intranet and on our web site.
She added: We are obviously disappointed with this one result but stress that this is in no way a reflection of the importance of Immobilise to the business.

Henderson quit Nokia just before Christmas and started his new role as head of accessories for Data Select last month. He said that he had been brought into the distributor as part of a complete revamp of its strategy.
In my role at Nokia I d been working with Data Select for some time so I knew all the management and directors he said. When I was offered the chance to join and head up the accessories division I thought it was a fantastic opportunity.
He added: Data Select has always successfully distributed accessories but has not always made a lot of noise about it. People wrongly think there is only one big player in the accessories market but there is certainly room for another one.
According to Henderson the new unit Accessories Select will offer an additional business focus. He aims to use his industry relationships to build a team and enable Data Select to widen its base both through traditional and non-traditional channels.
There are lots of places where accessories can fit and I will looking at how Data Select can best serve these areas he said.
Commenting on the appointment Eric White marketing and communications director of Data Select parent company Phones International said: Watch this space we ve always done accessories but we ve never had a senior management driver. Neil brings a massive amount of experience from Nokia the market-leading manufacturer.
Our accessories side has always been successful but it s been our best kept secret the idea of Neil joining is to build this up add value and give people a reason to work with us on our accessories side.
It s time to raise our game he added. We are looking to create a division with its own identity.
Phones International group managing director George McPherson added: We now have the ability to create bespoke mobile solutions from other products including handsets pre-pay content and airtime.

The European-version of the Chocolate handset the LG KG800 is expected to have a period of exclusivity at The Carphone Warehouse but neither LG Mobile nor The Carphone Warehouse would comment.
The KG800 includes a hidden LCD screen and touch-keypad controls that glow red when in use. It was launched in Korea last November and is reported to have sold 300000 units in three months.
Simon Hahm president of LG Electronics s mobile communications business division in Europe said:
We have raised the bar in terms of style and innovation. The Chocolate phone breaks the mould in how handsets look and feel without compromising on functionality.
European versions of the phone will be tailored to suit local tastes.

CPWs HR department is understood to have contacted past and present employees last week for statements including former CPW head of trade sales Keith Bennett.

CPW staff are believed to have complained about Frasers management style when he was away on holiday at the start of the month. His leave was extended on his return pending the investigation.

CPW chief executive Charles Dunstone said:"Fraser is suspended pending an internal investigation into certain matters."

Fraser was unavailable for comment.

As Mobile News went to press Vanguard was still finalising the terms of the takeover.

Vanguard financial director Mike McFarlane said the firm had received several bids since going into voluntary administration. "We have continued trading" he said. "There has been interest in Vanguard as a going concern and we have received a winning bid."

He added: "There are creditors obviously but there is no animosity between Vanguard and any network or manufacturer."

Vanguard owes at least £3.6 million according to administrators B&C Associates. Its assets do not cover its debts. Joint administrator Filippa Connor said: "We are offering its assets for sale at the highest price we can get. A sale is imminent."

Vanguard is understood to retain a customer base of 30 to 40 dealers. It has traditionally connected to Vodafone but the sale of associated dealership chain KJC in November last year severely diminished its volume of connections and 3 is now understood to dominate these.

Meanwhile former Vanguard managing director Ian Heritage has joined Shebang Distribution as new business development manager. Heritage was serving three months notice but Vanguards administration has curtailed this to enable him to join Shebang early.

Heritage resigned as managing director in February after a difference of opinion with Vanguards board of directors. He took up a role as sales director on the request of the shareholders but resigned that post in mid-April.
Heritage said: "Shebang will be a very strong player in the market place. Iain [Humphrey Shebang managing director] has the right attitude and focus. I will provide extra support."

Hurring who has been at the company for more than 15 years is said to be leaving because of management differences with Kyle Whitehill Vodafone UKs enterprise business unit director according to sources close to the situation.

A Vodafone spokeswoman denied reports of strife in the department however. She said: "Richard Hurring is leaving the company because he has been offered a job with creative technical agency Marvellous Mobile."

His departure follows the surprise exit of Vodafone director of enterprise sales Chris Huggett last month who was also believed to have clashed with Whitehill.

Hurrings departure follows a long list of high-profile exits from the company over the past 12 months.

Marketing manager Peter Bamford left the company in March and finance director Ken Hydon left last year. Other notable departures include senior manager for business partnerships Jason Rigby and head of dealer sales Iain Graham.

With the retirement of Sir Julian Horn-Smith and Lord Ian MacLaurin from the board in July there are few of Sir Christopher Gent "Newbury boys" left at the company. Gent who oversaw the firms rapid expansion in the 1980s and 1990s also symbolically severed all ties with Vodafone in March by stepping down as president for life after he reportedly disagreed with CEO Arun Sarins management policy.

Hurrings departure at Vodafone will further fuel rumours of unrest at the company as it tries to regain the confidence of its investors. This follows a rocky few months for the company that included the sale of Vodafone Japan in March.

(Text; Helen Kaye)

O2 sales director collected the award from world-famous comedienne Joan Rivers at a gala dinner dance at The Hilton on Park Lane attended by more than 1000 people (see page 40).
This is the first time The Carphone Warehouse lost the title since 1995 the year of the first Mobile News Awards.
All nine judges gave O2 first place knocking Carphone Warehouse into the Commended slot. But the UKs leading retailer bounced back winning two Awards for Best Customer Service and Best Online Retailer.
O2 was also the first winner of the new Mystery Caller award given to the company which racks up the most points from a year of our Mystery Caller network surveys which appear each fortnight in Mobile News.
The nights biggest winner was Nokia which won the treble with a hat-trick of trophies (Best Manufacturer Innovative Product and Technological Advance).
Another new first-time Mobile News Awards winner was Hugh Symons which picked up the trophy in the new category for Best Distributor (Networks).
Meanwhile it was business as usual for 20:20 Logistics which added a ninth Best Distributor (Handsets) trophy to its display cabinet which already contains eight Mobile News Awards trophies.
Other winners included 3 for its Dual Downloads product (Innovative Service) Nokias N91 handset (Innovative Product) mobiles.co.uk (Small Retailer) Azzurri (Business to Business Dealer) Vodafone (National Advertising Marketing and PR campaign) Virgin Mobile (Local Advertising Marketing and PR campaign) Total Repair Solutions (Service and Repair) and Dextra Solutions (Distributor Accessories)
Samsung Mobile director Mark Mitchinson was voted Industry Personality of the Year in a real-time electronic vote on the night. He beat contenders Marc Allera (3) John Barton (3) Keith Curran (Yes Telecom) Charles Dunstone (Carphone Warehouse) Graeme Hutchinson (Virgin Mobile) Peter Jones (Phones International) John McFarnon (Unique Distribution) Mark Ryan (20:20 Logistics) and Mark Stansfeld (O2).