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Mobilx Ltd (In Administration) v Revenue and Customs: VDT 20 May 2008

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:

Bailii

Jurisdiction:

England and Wales

Cited by:

Appeal fromMobilx Ltd v HM Revenue and Customs ChD 3-Feb-2009
. .
At VDTMobilx 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

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