Wireless Wizards Ltd v Revenue and Customs: FTTTx 22 Nov 2013

FTTTx Value Added tax – Missing Trader Intra-Community Fraud (MTIC) – Input – VAT claimed in respect of supply of mobile phones – fraud and orchestration conceded – did appellant know of connection with fraud- should appellant have known of connection with fraud -Axel Kittel v Belgian State and Mobilx v HMRC applied -failure to complete exports – output VAT claims out of time- held- Appellant should have known of connection with fraud – Appeal dismissed.

Citations:

[2013] UKFTT 680 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 July 2022; Ref: scu.518636