Citations:
[2008] EWHC 2107 (Ch)
Links:
Jurisdiction:
England and Wales
Cited by:
See Also – Calltel Telecom Ltd and Another v HM Revenue and Customs ChD 21-May-2009
Appeal against decisions by HMRC to refuse repayment of input tax in respect of claims made for that purpose – allegation of knowledge of fraudulent element elsewhere in supply chain. . .
See Also – Mobilx Ltd and Others v HM Revenue and Customs; Blue Sphere Global Ltd v Same and similar CA 12-May-2010
Each company sought repayment of input VAT. HMRC refused, saying that the transactions were the end-product of a fraud on it, and that even if the taxpayer did not know that a fraud was involved, it should have been aware that one was and acted . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 01 July 2022; Ref: scu.341725