VDT VALUE ADDED TAX – input tax – right to deduct – dealer in mobile phones and computer chips – Commissioners contending that all chains of transactions in period of three months could be traced back to fraudulent tax loss – Appellant conceding tax losses occurred but denying knowledge or means of knowledge – whether warnings and information given by HMRC should have caused Appellant to recognise that none of its trade was untainted – yes – appeal dismissed.
Citations:
[2008] UKVAT V20687
Links:
Jurisdiction:
England and Wales
Cited by:
Appeal from – Mobilx Ltd v HM Revenue and Customs ChD 3-Feb-2009
. .
At VDT – Mobilx Ltd and Others v HM Revenue and Customs; Blue Sphere Global Ltd v Same and similar CA 12-May-2010
Each company sought repayment of input VAT. HMRC refused, saying that the transactions were the end-product of a fraud on it, and that even if the taxpayer did not know that a fraud was involved, it should have been aware that one was and acted . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 19 July 2022; Ref: scu.272937
