The firm said it had sufficient evidence to pursue the action and that it had instructed specialist counsel to draft a letter to Customs.
Customs will be given up to 14 days to respond. If HMRC doesn t concede to all the points set out in the letter the firm said it would issue it with proceedings.
Dass Solicitors said it had in its possession numerous letters from banks which are almost identical indicating that a policy against mobile telephone and CPU traders exists and that there has been co-ordination between Customs and the banks .
Dass Solicitors also claimed to have a witness statement about telephone conversations involving a senior HMRC official which confirm the policy.
A Customs spokesman said: We do talk to banks and give them a profile of the types of accounts that could be of concern and be considered for reporting under the Proceeds of Crime Act 2002.
It is Customs view that whether commercial banks wish to continue to hold traders accounts or decide to close them is a commercial decision for the banks to make of their own accord based on their own risk analysis.
Alias Dass partner at Dass Solicitors said in a statement to traders:
We are proposing to bring an action against HMRC by way of judicial review for adopting an unlawful policy of putting pressure on the banks to close the accounts of mobile telephone and CPU traders.

A spokesperson admitted the network was planning to launch a new business tariff but declined to elaborate. However he said that Flext was part of a bigger picture and stressed that: This is a customer service war not a price war.
The move comes after favourable dealer reaction to the new Flext tariffs which will be launched through the independent channel as well as T-Mobile channels on March 1.
Flext is based on the amount spent each month rather than bundling voice minutes or texts. A customer pays a fixed tariff that they can use on whatever mix of minutes texts voicemail and picture messaging they want. Call rates start at 3.9p a minute with texts at 1.94p each.
For example Flext 35 cost 35 a month and gives 900 minutes of talk time or 1800 texts or any combination of these. Voicemail is 10p a minute and picture messages are 20p each.
Flext customers will automatically be sent a free text message each week telling them their running balance. Every six months they will also receive a BestPlan check-up to see if they would be better off moving up or down the Flext tariff scale which runs from 20 to 75 a month.
T-Mobile UK managing director Jim Hyde said T-Mobile would promote Flext via a 10 million-plus advertising and promotional campaign that kicks off next month.
We intend to grow our market share and simple fair value to customers is at the heart of this. Mobile costs are too high; tariffs are too complicated and rigid and customers often feel ripped-off when their actual bills frequently exceed what they think they d signed-up for. This is no way to encourage loyalty and usage.
Dealers reckon Flext has a lot of mileage. Sajid Abubaker of Capital Connections said: The new T-Mobile tariffs are superb. It is going for connections and targeting 3 and it will ruffle a few feathers. Flext is a fantastic concept. For 35 you get 180 credit. It s an absolute winner.
Jas Singh of west london-based chain Microline added: Flext looks good. Combining one monthly cost to spend on what users want is an attractive proposition. Lots of customers have wastage and this will be a way to counter that as well as bill shock. I think it should be good news and T-Mobile will be putting extra money in it as it will want to push it.
l This week T-Mobile announced the launch of two pink handsets. The Nokia 6111 and the LG C3300 are both exclusive to T-Mobile for a limited period.

Gary Bridger of Airwaves Communications said:
Commissions have been slashed because call centres are ringing people up offering them a 10 per cent discount to re-sign their contract and not telling them they won t get a handset with it.
He added: Call centres are being economical with the truth. Like all things Orange it was a good idea that was never properly tested out and now it s been abused. It just created confusion.
Paul Leonard of Sprint Communications commented: It s a good idea in theory but because it was an upgrade without a phone it did leave it open to abuse. In practice I don t think it has achieved what Orange wanted it to do.
He added: I think this change in commissions is its way of addressing this. Commissions are like a tap it turns things on or off.
Another dealer said: They ve taken the commissions out of no kit upgrades and it has made it impossible for dealers to sell it.
In a statement Orange responded:
Following a commercial review we have now decided to reduce the commissions on this non-handset upgrade activity. The loyalty programme is ongoing and will continue to provide dealers with innovative commission opportunities.
l Meanwhile there is a question mark over Orange s long-running Orange Value Promise (OVP) scheme. One dealer said: OVP is being slowly killed off. It s not as lucrative as it used to be and Orange is not putting a lot of money into it.
An Orange spokesman remained non-committal about the future of the longstanding tariff.
We have no plans at present to remove OVP he said but like all businesses we are constantly reviewing our offers and making adjustments where necessary for commercial reasons.

We are on a big dealer recruitment drive said European Telecom network services director Frank Masson.
Since its takeover by Israeli handset manufacturer Emblaze Mobile late last year Masson said European Telecom s armoury is much bigger now. We feel inclined to tell more dealers about it. I intend to hit the high street and everyone in it to canvass for more dealers. We are using our own UK-based call centre and we ve added an Indian call centre to take the overspill. We want to get the message across.
But Matt Chambers of The Phone Chamber in Edenbridge said:
I ve had six phone calls this week from European Telecom sales reps based in India rattling off a script and trying to sell me a dealer pack.
You ve got to be suspicious of any company that uses an offshore call centre he said. There is a lot of trust in that relationship. ET should phone from home not from abroad.
Since the Emblaze takeover European Telecom has started to flesh out its new BT account and has just begun to offer accessories via subsidiary distributor Comm Sense which it acquired in February 2005.
We are just now ready to go to market to sell accessories so that is another step forward said Masson.
We can now offer a full range of accessories including PDAs and satnav. The BT deal means we can sell broadband and DECT phones as well. That is another reason to contact dealers to tell them about it.
European Telecom has also appointed Matt Ogden as head of network business. Ogden spent 14 years at Nokia as national account manager on The Carphone Warehouse and Phones 4U.
It is a big appointment for us said Masson. Matt has a lot of experience.

The store is understood to span 5000 square feet and could provide a springboard for the three to expand further into out-of-town sites together according to trade paper Retail Week.
Rent for the store thought to go under the internal code name of Electric City is understood to be shared equally between the three collaborators although each has its own store staff in separate branded areas.
A Jessops spokesman confirmed that its section will not be stocking mobile phones to avoid the danger of a clash with The Carphone Warehouse. Jessops signed a two-year deal with Dextra in August last year.
Carphone has declined to comment on the superstore project.

Hugh Symons says it is now the first distributor to offer all six networks to its dealer network. The contracts will be initially offered to Hugh Symons 75 preferred Unity Partnership dealers. Other Hugh Symons dealers will be handed the Virgin product a matter of weeks later according to business manager Bob Sweetlove.
This is clear evidence of how the Carphone Warehouse acquisition is allowing us to start to lead the market he said. We expect to roll it out quite quickly probably by March. We ll have to because everyone is going to be knocking on our door for it.
The deal is the first product since CPW bought the distributor in December. The chain is the only non-Virgin retailer to offer Virgin Mobile contracts in all its stores. The Link and Boots have only limited availability.
It s a very exciting time for Virgin Mobile to move into independent mobile retailers said Virgin Mobile sales and marketing director Graeme Hutchinson.
Following our initial contract launch with The Carphone Warehouse this next step with Hugh Symons is a natural progression he said. Our contract proposition is proving popular and we are looking to widen distribution even further over the next few months to more dealers and other outlets.
Rival distributors appear unsurprised by the announcement given the relationship between Hugh Symons and Carphone Warehouse. Indeed some welcomed the prospect of Virgin Pay Monthly contracts being made available to their own customers.
It would be something to look at said a spokesman for Fone Logistics. Virgin is a very strong brand. We d like to know what sort of deal Hugh Symons was given and how level the playing field is between them and us.

This follows the announcement by Motorola of a dual-card StarTAC which can take a cash card as well as a SIM card (Mobile News November 2).

From early next year says Mondex customers will be able to withdraw money from their bank accounts onto their Mondex cash cards by inserting them into the phones smart card slot obtaining cash wherever there is GSM coverage.

This technology will help mobile e-commerce realise its full potential. People want access to their money anytime anywhere. Mondex e-cash with GSM mobility will make this a reality said Mondex chief technology officer Peter Hill.

The virtual network saw its total active customer base increase by 12 per cent taking its total number of subscribers to 4346000. But churn levels marginally increased from 26.9 per cent to 27.5 per cent.
Virgin saw its service revenue up 20.3 per cent on Q3 of last year with well over half of the growth being generated from the pre-pay segment. On a 12 month rolling basis blended ARPU rose to 123 an increase of 2 per customer from 121 at the end of September 2005.
Virgin Mobile chief executive Tom Alexander said he was delighted with what he described as a strong set of results .
Our top-line service revenue growth continues to be industry leading with our highest year-on-year growth for more than 12 months he said.
Our continuing strategy of attracting high quality pre-pay customers fuelled our growth during the quarter.
Alexander said Virgin s entry into the contract market gathered pace during the Q4 with the number of distribution outlets doubling and the launch of its contract advertising featuring Kate Moss.
We will continue to roll out our contract proposition to further outlets over the next quarter with additional expansion planned for FY2007 he added.
We begin 2006 in a strong position with industry-leading revenue growth rising ARPU and a growing customer base and therefore look with confidence to the future.
But Alexander remained tight-lipped about the proposed buyout of Virgin Mobile by NTL. Our discussions about a potential offer are ongoing and we will make further announcements about these in due course he said.

Genesis says there has been a 30 per cent increase in mobile phone usage among its business customers in the past year since it offered a new range of services.

These include Cellnets web-based service Genie SMS answering service Call Back and Dictation Line which enables customers to dictate a message which is transcribed and sent as an SMS.

We have seen a major increase in mobile phone traffic to to a dramatic awareness among our subscribers of the additional services and benefits that mobile phone usage can bring on efficiency claim- ed Genesis managing director

Ian Blackhurst.

Initially we had a hard job in persuading our customers that a mobile phone was more than just a means to make or receive a telephone call. Many of our customers only used their phones to receive calls and seemed nervous of the advanced technology that their handsets offered. Genesis expects there will be 16 million users in the UK by the end of this year.

This follows an instance when a trial witness received a threatening mobile phone call from an inmate in Mount Joy prison.

Now another mobile has been discovered in Portlaoise jail Irelands highest security prison. It was detected by a security scanner after being dumped in a rubbish bin as a search of cells was being carried out.