VDT VAT – Input Tax – Dealer in mobile phones – MTIC fraud – Whether defaulter has to be the importer – Whether fraudulent tax loss shown – Admissibility of evidence – Whether third party payments evidence of MTIC fraud – Whether similar fact evidence admissible – Whether delay relevant – Whether Appellant had knowledge or means of knowledge – Relevant test – Whether Appellant entitled to recover input tax paid to buffer traders – Appeal allowed in part
Judges:
J C Gort C
Citations:
[2008] UKVAT V20900, [2009] STI 159
Links:
Cited by:
Appeal from – Red 12 Trading Ltd v Revenue and Customs ChD 20-Oct-2009
Appeal against refusal to allow reclaim of input tax in case of alleged ‘Missing Trader Intracommunity Fraud’.
Held: Christopher Clarke J said: ‘Examining individual transactions on their merits does not, however, require them to be regarded . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 23 July 2022; Ref: scu.301884