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:
Jurisdiction:
England and Wales
VAT
Updated: 07 February 2022; Ref: scu.671511
