Calltel Telecom Ltd and Another v Revenue and Customs: ChD 6 Jun 2008

Citations:

[2008] EWHC 2107 (Ch)

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

See AlsoCalltel 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 AlsoMobilx 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