Site icon swarb.co.uk

Abbey (Manchester) Ltd v Revenue and Customs: FTTTx 28 Jan 2011

VALUE ADDED TAX- – MTIC-sale of mobile phones- appellant’s repayment claim for refused on grounds that the appellant knew that the transaction was part of an MTIC fraud – set off of input tax of pounds 8,397,212.57 against output tax of pounds 8,397,942.60 in dirty chain- appellant in ‘clean chain’ claiming repayment pounds 967,802.50 knew that the deals were part of a VAT fraud — appeal dismissed

Citations:

[2011] UKFTT 90 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 16 May 2022; Ref: scu.442785

Exit mobile version