VAT – Input tax – HMRC denied input tax claims on the Kittel basis involving alleged direct links to fraudulent VAT losses and contra trading – Were there VAT losses – Yes – Were they fraudulent – Yes – Were the Appellant’s transactions connected with the fraud? – Yes – Did Tradestar know or should it have known that its transactions were connected to fraudulent evasion of VAT – Yes – Appeals dismissed
Applications to admit evidence and strike out evidence.
Implications of witness withdrawing from cross examination.
Citations:
[2022] UKFTT 8 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 26 March 2022; Ref: scu.671513