Microring Ltd v Revenue and Customs (Value Added Tax – Kittel Denial of Input Tax): FTTTx 12 Jul 2019

VALUE ADDED TAX — Kittel denial of input tax – strike out applications – whether issue estoppel applies – no – whether HMRC should be barred from part of the proceedings – no – – whether Appellant’s appeal should be struck out in part – no – whether HMRC’s Statement of Case may be amended – yes

Citations:

[2019] UKFTT 456 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Cited – Axel Kittel v Belgian State; Belgian State v Recolta Recycling SPRL ECJ 6-Jul-2006
ECJ Sixth VAT Directive – Deduction of input tax – ‘Carousel’ fraud – Contract of sale incurably void under domestic law.
The right of a taxpayer to deduct Input Tax may be refused if: ‘it is ascertained, . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 01 October 2022; Ref: scu.641292