Deluni Mobile Ltd v Revenue and Customs: VDT 24 Oct 2005

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 July 2022; Ref: scu.237997