From the administrators' statement

The Company was established in November 2001 and traded as a distributor of mobile phone related accessories, parts and peripherals Telement focused on supplying fast growing overseas markets, such as China, Dubai and Russia The Company traded successfully until 2010

In March 2006 the Company exported a large quantity of mobile phones to a customer 1n France As usual, the resulting export VAT was subject to extended verification by HMRC In late 2006 HMRC advised Telement that the original trmporter of the phones, with whom Telement

had no direct relationship, appeared to have not been legitimate Accordingly Telement was denied the VAT claim

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Telement Limited (04317539)

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