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Red 12 Trading Ltd v Revenue and Customs: VDT 16 Dec 2008

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:

Bailii

Cited by:

Appeal fromRed 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

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