Celltec Computers Ltd v Revenue and Customs: FTTTx 25 Feb 2013

FTTTx Value Added Tax – MTIC appeal depending largely on ‘knowledge or means of knowledge’ issue – whether HMRC could sustain a decision denying input tax on ‘Kittel’ grounds by later contending that there had been no supply in one particular deal – whether there had been a supply in one transaction – Appeal dismissed

Citations:

[2013] UKFTT 155 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 November 2022; Ref: scu.472339