No. 20,266

Decision given on 20 July 2007 by Mr Bishopp (Chairman).

Input tax – VAT repayment claims unpaid on grounds that commissioners believed goods acquired had been used for missing trader intra-Community (MTIC) fraud – Whether tax loss established – Whether fraud established – Whether appellants knew or had means of knowledge of fraud – EC Directive 77/388, the sixth VAT directive, art. 17; Value Added Tax Act 1994, s. 24–26.

  The simple issue was whether the appellants were entitled to input tax credit in respect of the purchase of mobile telephones.

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