THREE men have been in arrested in early morning raids in High Wycombe as part of an investigation into a suspected £100,000 VAT fraud.

Officers from HM Revenue and Customs (HMRC), supported by police, executed search warrants at six addresses in Buckinghamshire, Wiltshire and Middlesex in relation to VAT fraud involving the importation of luxury vehicles into the UK from the EU.

Three men aged 36, 36 and 47 were arrested at residential addresses in High Wycombe on suspicion of VAT fraud and money laundering.

Documents and computers were also seized for further examination.

The six premises searched were two business and two residential addresses in High Wycombe, one business address in Chippenham, Wiltshire and one residential address in Harrow, Middlesex.

Superintendent Gilbert Houalla, from Thames Valley Police, said: "This investigation is being conducted by HMRC and it is routine for Thames Valley Police to support other law enforcement agencies when they carry out arrests in our area.

"I want to assure my community that all arrests are carried out sensitively and proportionately."

If anyone has any information to report to HMRC about any individuals or businesses that may be evading their tax, contact the Tax Evasion hotline by calling 0800 788 887 or go to