FTTTx Appeal against the respondents’ decision given by a letter dated 14 May 2007 by which they informed the appellant that they refused to pay or credit andpound;350,323.75 being part of a slightly larger sum claimed by the appellant as input tax for the three month prescribed accounting period ending 31 July 2006. That input tax was claimed in respect of three transactions in which the appellant sold mobile telephones to buyers established in Member States of the EU though, as will be seen later in this decision, in two cases the respondents dispute that the goods were removed to another Member State. The respondents allege that the right to deduct input tax was lost by the appellant because the transactions were connected with fraud and the appellant either knew or should have known of that fact.
 UKFTT 127 (TC)
England and Wales
Updated: 03 August 2022; Ref: scu.373691