All three claims arise out of the fact that the Revenue has not paid sums claimed by them as due in their VAT returns: JF claimed repayment of VAT totalling pounds 19.5 million in respect of their VAT returns for March, April and May 2006, relating to their acquisition of mobile phones from four suppliers; Evolution claimed total repayment of VAT of pounds 30.3m in VAT returns in January, February and March 2006, with regard to mobile phone transactions relating to seven suppliers including Blackstar UK Ltd (‘Blackstar’); Brayfal claimed repayment of VAT in the sum of pounds 914,000, in their March 2006 VAT return, again in respect of the acquisition of mobile phones, in their case all from one supplier, Future Communications Ltd
Judges:
Burton J
Citations:
[2007] EWHC 521 (Admin), [2007] BVC 490, [2007] BTC 5522, [2008] STC 2123, [2007] STI 542
Links:
Jurisdiction:
England and Wales
VAT
Updated: 06 December 2022; Ref: scu.331105
