Why a convicted £33m tax fraudster is living it up in Dubai

Convicted tax fraudster Arif Patel remains a fugitive in Dubai after stealing over £33 million in a VAT carousel scheme. Despite a 20-year prison sentence handed down in his absence, he has avoided serving any time.
Why it matters
The case highlights the challenges of international legal cooperation and the difficulty of enforcing justice against high-level financial criminals who flee abroad.
Image source, HMRC Image caption, Arif Patel, who masterminded a massive VAT carousel fraud, remains on the run
One of the UK's most prolific fraudsters, described by a judge as a "breathtakingly arrogant" and "totally dishonest" man, remains on the run in Dubai after stealing more than £33m of public money.
Arif Patel, from Preston in Lancashire, was exposed following a complex investigation spanning years, led by His Majesty's Revenue and Customs (HMRC), which established that he had tried to steal as much as £90m.
Patel, who skipped the UK in 2011 never to return, was eventually convicted in his absence and in 2023 was handed a 20-year prison sentence .
BBC File on 4 Investigates has been on the trail of the man who stole from all of us - and seemingly got away with it.
The fugitive fraudster who stole from you
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