No. 20,667

Decision given on 2 May 2008 by Mr Hellier (Chairman).

Input tax – MTIC fraud – Whether appellant knew or should have known of fraud – Whether commissioners’ practice contrary to art. 29 of the European Union Treaty and if so whether any effect on tribunal’s decision – Whether appellant should be denied whole of relevant input tax or only that corresponding to the fraud.

  The appeal concerned the disallowance by the commissioners of input tax credit on the purchase of mobile phones acquired by the appellant for subsequent removal from the UK.

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