UTTC VALUE ADDED TAX – input tax – MTIC and contra-trading – whether connection to fraudulent trading as condition of denial of right to deduct input tax requires privity of contract with fraudulent trader – test in Kittel and Recolta Recycling – whether English mistranslation of French text of the judgment – whether to refer question to ECJ – application of Court of Appeal judgment in Mobilx
Roth J
[2012] UKUT 50 (TCC)
Bailii
England and Wales
VAT
Updated: 02 November 2021; Ref: scu.452892