THE recent VaT rise is likely to attract more  Carousel  fraudsters to the UK as the amount of money they can pocket increases, according to accountants and advisers RSM Tenon.  It says ?2 billion a year has been reclaimed by HM Revenue & Customs in its crackdown on the fraud, where VaT is claimed back on goods obtained VaT-free and laundered through a chain of buyers.  However, the new 20% rate risked a new wave of attacks on the UK by the fraudsters, particularly in electronic equipment and carbon trading certificates.