Date: Fri, 9 May 2014 12:47:49 +0530 [03:17:49 EDT]
From: "email@example.com" [firstname.lastname@example.org]
Subject: Successful Receipt of Online Submission for Reference 0781569
Thank you for sending your VAT Return online. The submission for reference 0781569 was
successfully received on Fri, 9 May 2014 12:47:49 +0530 and is being processed. Make VAT
Returns is just one of the many online services we offer that can save you time and
For the latest information on your VAT Return please open attached report.
The original of this email was scanned for viruses by the Government Secure Intranet
virus scanning service supplied by Cable&Wireless Worldwide in partnership with
MessageLabs. (CCTM Certificate Number 2009/09/0052.) On leaving the GSi this email was
certified virus free.
Communications via the GSi may be automatically logged, monitored and/or recorded for
It says "On leaving the GSi this email was certified virus free" which (as you might suspect) is utter bollocks, because it comes with a malicious payload. Attached to the message is an archive VAT0781569.zip which in turn contains two identical malicious executables AccountDocuments.scr and VAT090514.scr which have a VirusTotal detection rate of 15/52.
This is part one of the infection chain. Automated analysis    shows that components are then downloaded from the following locations:
The malicious binary heap170id3.exe has a VirusTotal detection rate of 9/52. Automated analysis   shows that this makes a connection to a server at 22.214.171.124 (OVH, France).
The other malicious binary, b01.exe had a VirusTotal detection rate of 11/52. Analysis of this shows   that it attempts to connect to several different email services, presumably to send out spam.