PTGI-ICS Limited v Revenue and Customs (Procedure : Other): FTTTx 10 Jan 2022

Missing Trader Intra Community fraud in Electronic Communication Services. Whether the Appellant knew or ought to have known that the relevant transactions were connected with fraud.
Held: no. Axel-Kittel v Belgium; Belgium v Recolta Recycling [2006] ECR 1-6161 and Mobilix Ltd (In Administration) v HMRC; HMRC v Blue Sphere Global Ltd,; Calltel Telecom Ltd and another v HMRC [2010] EWCA Civ 517 considered and applied.

Citations:

[2022] UKFTT 20 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 07 February 2022; Ref: scu.671511