Dragon Futures Ltd v Customs and Excise Commissioners.  BVC 507
 EWHC 2534 (Ch).
Peter Smith J.
Judgment delivered 13 October 2005.
Value added tax – Input tax – Carousel fraud – Claim for input tax disallowed – Appeal on basis of facts found and alleging breach of disclosure rules – Facts appeal stayed pending outcome of reference to ECJ in similar cases – Taxpayer entitled to similar stay of disclosure appeal.
This was an application by the taxpayer for a stay of its appeal against a decision of a tribunal (No. 19,186;  BVC 2,064) pending a decision of the European Court of Justice.