Pelix Ltd v Revenue and Customs: FTTTx 23 Aug 2013

FTTTx VAT – input tax – involvement in MTIC transactions – denial of repayment on Kittel grounds – position of contra-trading transactions after Mahageben – whether taxpayer knew or should have known of connection to fraudulent VAT evasion – appeal dismissed

[2013] UKFTT 448 (TC)


Updated: 20 November 2021; Ref: scu.515222