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:
Jurisdiction:
England and Wales
VAT
Updated: 03 August 2022; Ref: scu.373704