[2005] EWHC 2534 (Ch).

Chancery Division.

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; [2006] BVC 2,064) pending a decision of the European Court of Justice.

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