Han Ali Ltd v Revenue and Customs: FTTTx 27 Jul 2010

VAT – disallowance of claim for repayment of VAT – missing traders – source of goods not known – fraudulent failure of missing trader in chain to account for VAT – participation by claimant in fraudulent scheme to recover VAT – Kittel and Mobilx applied – appeal dismissed.

Citations:

[2010] UKFTT 351 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 June 2022; Ref: scu.422315