Late Editions Ltd v Revenue and Customs: FTTTx 14 Jul 2009

FTTTx VAT – Input tax – MTIC fraud – Appellant exporting eight consignments of mobile phones all acquired from same trader – All traced back to defaulting traders – Whether Appellant know or should have known – Treatment of hearsay evidence by Customs – Relevance of fact that Kittel ECJ not reflected in UK statute – Appeal dismissed

Citations:

[2009] UKFTT 166 (TC), [2010] STI 836, [2009] SFTD 488

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373704