Totel Distribution Ltd v Revenue and Customs: FTTTx 31 Mar 2011

VAT – MTIC – contra-trading – clean chain broker – knew or should have known? – yes – appeal dismissed.


[2011] UKFTT 217 (TC)




See AlsoTotel Distribution Ltd v Customs and Excise VDT 24-Feb-2005
VDT VAT – input tax – alleged carousel fraud – Commissioners unable to establish circulation of payment without tribunal inferring that certain payments had been made to particular party in chain of transactions . .
See AlsoTotel Ltd v Revenue Customs VDT 19-May-2006
VDT VALUE ADDED TAX – input tax – suspected carousel or MTIC fraud – input tax repayment withheld pending ECJ judgment in Optigen and others – input tax paid with repayment supplement shortly after release of . .
Lists of cited by and citing cases may be incomplete.


Updated: 17 September 2022; Ref: scu.442952