Value Added Tax – Input tax – Whether fraud – Whether MTIC fraud – Both Appellants dealers in computer chips – Blue Sphere Global Ltd and Red 12 Ltd considered – Whether evidence of circularity of funds must be linked to circularity of goods – Whether possible to infer importation from EU – Appeals dismissed
Citations:
[2009] UKFTT 372 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 04 October 2022; Ref: scu.409161