References: [2012] UKUT 18 (TCC), [2012] STC 1056
Links: Bailii
Coram: Warren J P
Ratio: UTCC INPUT TAX – MTIC fraud – whether agent’s knowledge attributed to company – yes-appeal allowed
Greener Solutions sought repayment of the input tax incurred in respect of mobile telephones it had bought and then exported. The individual who had effected all the relevant transactions on behalf of GSL was Oliver Murray. Murray knew of the fraud committed by Jag-Tec, the missing trader. The question was whether his knowledge should be imputed to GSL.
Held: It should be because Murray had effectively implemented the fraud on behalf of GSL but the fraud was not aimed at GSL.
This case cites:
- Appeal from – Greener Solutions Ltd -v- Revenue & Customs FTTTx (Bailii, [2010] UKFTT 412 (TC))
FTTTx INPUT TAX – MTIC fraud – whether agent’s knowledge attributed to company – no – whether company should have known of connection to fraud – no – appeal allowed . .
(This list may be incomplete)
This case is cited by:
- Cited – Jetivia Sa and Another -v- Bilta (UK) Ltd and Others CA (Bailii, [2013] EWCA Civ 968, [2013] WLR(D) 333, [2014] 1 All ER (Comm) 176, [2013] 3 WLR 1167, [2014] 1 All ER 168, [2014] Ch 52, [2013] STI 2677, [2013] BCC 655, [2014] 1 BCLC 302, [2014] 1 Lloyd’s Rep 113, [2013] Lloyd’s Rep FC 620, [2013] STC 2298)
Defendants appealed against refusal of their request for a summary striking out of the claims against them arising from their management of the insolvency of the first defendant. . . - Cited – Bilta (Uk) Ltd and Others -v- Nazir and Others ChD ([2012] STC 2424, Bailii, [2012] EWHC 2163 (Ch), [2012] WLR(D) 236, [2013] 2 WLR 825, [2013] 1 All ER 375, [2013] BCC 235, [2012] STI 2554)
The company was said to have engaged in a fraud based on false European Trading Scheme Allowances, and had been wound up by the Revenue. The liquidators, in the company name, now sought recovery from formaer directors and associates. . .
(This list may be incomplete)
Last Update: 22-Jun-16
Ref: 452885
