[2009] EWHC 15 (Ch).

Chancery Division.

Lewison J.

Judgment delivered 16 January 2009.

Value added tax – Input tax – Missing trader intra-Community (MTIC) fraud – Contra-trading – Dishonesty – Means of knowledge – Directors’ knowledge – Companies’ knowledge – Revenue and Customs refusing taxpayers’ claims for input tax repayments – Tribunals allowing taxpayers’ appeals – Whether tribunal applying correct test in respect of taxpayers' knowledge of fraud.

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