Citations:
[2009] EWHC 1150 (Ch), [2009] BVC 580, [2009] Lloyd’s Rep FC 403, [2009] STC 2239, [2009] STI 1792
Links:
Jurisdiction:
England and Wales
Citing:
See Also – Blue Sphere Global Ltd v Revenue and Customs VDT 29-May-2008
VDT PRACTICE – MTIC appeal – Application to amend Statement of Case to allege fraud – Earlier direction for any allegation of fraud to be made within specified time – No allegation then made – Appeal listed for 5 . .
Appeal from – Blue Sphere Global Ltd v Revenue and Customs VDT 17-Dec-2008
VDT VAT – Input tax – MTIC fraud – whether tax loss – yes – attributable to fraudulent evasion of VAT – yes – contra-trading – whether Appellant’s purchases connected – yes – whether Appellant should have known . .
Cited by:
Appeal from – 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: 18 July 2022; Ref: scu.346314