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:
Jurisdiction:
England and Wales
VAT
Updated: 22 July 2022; Ref: scu.518636