VDT VALUE ADDED TAX – input tax – dealer in mobile telephones – purchase in UK of goods sold to German trader – whether input tax incurred on purchase recoverable – alleged carousel fraud – whether necessary circularity established – evidence of payment by antecedent dealer to Appellant’s purchaser – whether inference to be drawn of circular or linear fraud – circularity the only reasonable inference – appeal dismissed on facts but final decision stood over pending outcome of reference of Optigen and others to European Court of Justice.
Citations:
[2005] UKVAT V19301
Links:
Jurisdiction:
England and Wales
VAT
Updated: 04 July 2022; Ref: scu.237997