Judges:
Floyd J
Citations:
[2009] EWHC 133 (Ch), [2009] BTC 5206, [2009] STI 1663, [2009] STC 1107, [2009] BVC 205
Links:
Jurisdiction:
England and Wales
Citing:
Appeal from – 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 . .
Cited by:
Appeal from – 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, European
Updated: 22 July 2022; Ref: scu.280429