FTTTx Vat – Avoidance : Other – Value Added Tax – Kittel challenge, assessing the Appellant to recover input tax that the Appellant had deducted between mid-2007 and 2010 (generally reducing output tax liabilities in its 3-monthly periods, but occasioning repayments in four periods) when the Appellant knew that the associated company that had made the supplies generating the input tax had neither filed any returns since July 2007, nor paid any VAT – whether the loss of the VAT by the non-payment by the associated company had been fraudulent – Appeal dismissed
[2015] UKFTT 406 (TC)
Bailii
England and Wales
VAT
Updated: 03 January 2022; Ref: scu.551543