Andrew Ramsay 51 of Glasgow was allegedly abducted by two men claiming to be policemen on February 22 last year. Police confirmed Ramsay had been interviewed twice by HM Revenue and Customs officers investigating carousel fraud.

A new inquiry into his death has begun. Forensic experts will conduct tests to establish how Ramsays head was separated from his body.

Police used DNA samples to confirm the head recovered by a fishing boat after being submerged for months belonged to the accountant.

Carphone said in a statement: In the last 12 months we have undertaken a wide and comprehensive review of our indirect channel in order to ensure its best possible growth. This includes a new organisational structure that consolidates the businesses.

Our indirect channel will continue to remain a key strategic part of our overall retail and distribution business and a priority for the year ahead. We can confirm that this rationalisation of the business means we will be closing our Mobile Phone Express operation.

Head of MPE Phil Sambrook will oversee the closure of the business and decide on his future after MPE the staff and customer fall-out have been resolved.

The move follows the recent departures of Carphone managing director of indirect distribution Stuart Henry and trading director Richard Parry.

ET went into receivership early this month after HSBC bank closed its facilities and appointed an administrator to oversee the recovery of £8.4 million in withheld VAT along with network commissions. Financial director Jim Mann would not give a specific amount on just how much in commissions networks owed ET but declared it substantial enough to clear its bank overdrafts.

Mann said: 3 owes hundreds of thousands of pounds others owe tens of thousands and others a couple of hundred thousand. We have already paid these commissions to dealers.

Administrator Lloyd Biscoe of Begbies Traynor said that while 90 staff members were cut several were retained to calculate commissions owed.

The networks are being co-operative Biscoe said.

The service available in 78 countries is sold as a SIM-only contract solution and can be bundled with any unlocked handset.

Following a one-off SIM-card registration customers pay a monthly subscription fee of £5.99 per month plus call charges.

It is understood the network will tell dealers and distributors to reduce new consumer connections until the end of the year. It will also cut commissions and tighten its credit checking procedure.

One source told Mobile News: T-Mobile is looking to ditch its dealers and totally restructure the way it operates in the near future.

It will look to take its business away from independents and go more direct.

One dealer said: Business has been really slow this month and T-Mobile connections are the only thing keeping us afloat.

If it was to pull out of the dealer channel it would be a massive blow and could be the beginning of the end for the independents.

But Fone Doctors Faisal Sheikh said the writing has been on the wall for a while. I can count on one hand the number of consumer connections I made through T-Mobile last month. Its scaling-back process wont last beyond the end of the year as they wont be making enough connections overall. Theyll be forced to connect through consumers again.

T-Mobile refused to comment directly on the speculation adding it was aware of the rumour but would not talk about its market strategy.

Vodafones US subsidiary Verizon Wireless relies on Qualcomm products to support its 3G network.

The US International Trade Commission has ruled Qualcomms 3G chips used in mobile phones infringe on patents belonging to Broadcom.

Vodafone said the patent dispute would only affect imports of future models carrying the patent-infringing chips and chipsets. Products that are already on sale or awaiting export to the USA are not covered by the ban.

Tow joined the London mobile phone hire specialists from Vodafone where he was head of indirect distribution. Tow was at Vodafone for 16 years. Financial director James Howlison will handle Tows role until a successor is found.

Adam Phones was one of the first companies to become involved in short-term mobile phone hire and rented out its first mobile in 1988.

The Netto deal follows Payzones agreement with Spar grocery stores to enable top-ups across its retail estate of 2700 outlets.

Payzone deputy managing director Paul Charmatz said more deals were on the cards.

He said: Both partnerships have been very good pieces of business for us and in Netto Foodstores well gain an estimated 1000 new customers per month. We intend to keep penetrating this market and building our retailer base.

An 18-month HMRC investigation called Operation Varlet into carousel fraud concluded on June 27 with arrests across the UK and the searching of 20 premises in dawn raids.

HMRC said the investigation involved a large scale missing trader intra community (MTIC) VAT fraud involving a sophisticated network of individuals companies and bank accounts. Those arrested are suspected to be part of a ring of companies that fraudulently traded mobile phones buying them VAT-free from the continent to supply to businesses in the UK and then defaulting without paying the VAT due to HMRC.

HMRC director of operations and criminal investigation Euan Stewart said: The The level of sophistication of these frauds means that our investigations are becoming more complex but we are committed to working with the Revenue and Customs Prosecutions Office to bring the criminals behind the frauds to justice and to recovering the money stolen from the British Taxpayer. This crime is not victimless; it is organised and causes real harm.

Two arrests took place in Stoke-on-Trent two in Rickmanswoth and one arrest each in Birmingham Slough Maidenhead Uxbridge Bushey and Hanworth.

Between April and December 2006 HMRC made 11 prosecutions for carousel fraud resulting in 40 convictions with 180 years imprisonment imposed.

The deal will see LG produce YouTube enabled handsets which feature a new user interface that makes uploading video content more simplistic. The handsets will be available worldwide by the end of the year.

LG Mobile CEO Dr. Skott Ahn said: This new service will connect people like never before. For the first time LG customers will be able to film upload and view videos on YouTube using their mobile phone just as they would be able to from their home computer.