VAT – disallowance of claim for repayment of VAT – missing traders – source of goods not known – fraudulent failure of missing trader in chain to account for VAT – participation by claimant in fraudulent scheme to recover VAT – Kittel and Mobilx applied – appeal dismissed.
Citations:
[2010] UKFTT 351 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 11 June 2022; Ref: scu.422315