Lynton Exports (Alsager) Limited v Revenue and Customs: FTTTx 20 Jul 2022

VAT – Denial of input tax under the Kittel principle — whether appellant knew or should have known that the only reasonable explanation for the transactions was that they were connected with fraud – assessment of output tax under the Mecsek principle – whether the appellant knew or should have known that the transactions were part of a tax fraud committed by its purchaser, and that it had not taken every reasonable step within its power to prevent its own participation in that fraud

Citations:

[2022] UKFTT 224 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 August 2022; Ref: scu.679663