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.
Judges:
Floyd J
Citations:
[2009] EWHC 1081 (Ch), [2009] STI 1798, [2009] STC 2164, [2009] Lloyd’s Rep FC 417, [2009] BVC 555
Links:
Jurisdiction:
England and Wales
Citing:
See Also – Calltel Telecom Ltd and Another v Revenue and Customs ChD 6-Jun-2008
. .
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.346240