Europeans Ltd v Revenue and Customs: VDT 26 Nov 2008

VDT INPUT TAX – MTIC – Mobile phones – Appellant claiming input tax on phones sold to Luxembourg trader – Direct chains – Whether acquisitions part of chains connected with VAT fraud – Yes – Whether Appellant a knowing participant – Yes – Appeal dismissed

Citations:

[2008] UKVAT V20883

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 October 2022; Ref: scu.301843