FTTTx VAT – denial of input tax deductions – transactions connected with fraudulent transactions – whether Appellant knew or should have known that the deals were so connected – Kittel and Mobilx applied – director of Appellant sophisticated and knowledgeable – no commercial explanation for how deals arranged- large number of similar deals – mobile phone handsets not new to market – box ticking due diligence – should have known that first deal connected to fraud – knew remaining 15 deals connected to fraud -appeal dismissed.
[2014] UKFTT 963 (TC)
Bailii
England and Wales
VAT
Updated: 23 December 2021; Ref: scu.538995