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 of the fraud – yes – inadequacy of enquiries – nature of evidence to show whether Appellant should have known – appeal dismissed.

Citations:

[2008] UKVAT V20901

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

See AlsoBlue 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 . .

Cited by:

Appeal fromBlue Sphere Global Ltd v HM Revenue and Customs ChD 22-May-2009
. .
At VDTMobilx 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: 25 October 2022; Ref: scu.301872