FTTTx VAT – MTIC fraud – input tax – whether the purchases by the Appellant in the identified 8 deals were ‘connected with fraudulent evasion of VAT’ as per Axel Kittel at para. [61] – held yes – whether the Appellant was a taxable person who knew or should have known that by its purchase it was participating in a transaction ‘connected with fraudulent evasion of VAT’ – held yes, as to both means of knowledge (should have known) and actual knowledge (knew) – whether there was any need for a reference to the ECJ on a possible application of the Community law principle of equality – held no – Appeal dismissed – Costs awarded to HMRC
Citations:
[2009] UKFTT 242 (TC)
Links:
VAT
Updated: 17 August 2022; Ref: scu.409042