[2009] EWHC 1081 (Ch).

Chancery Division.

[The appeal against this decision is reported at [2010] BVC 638.]

Floyd J.

Judgment delivered 21 May 2009.

Value added tax – Input tax – Repayment – Missing trader intra-Community (MTIC) fraud – HMRC refusing VAT repayment on basis that goods acquired used for missing trader intra-Community (MTIC) fraud – Whether tax loss established – Whether fraud established – Whether taxpayers knew or had means of knowledge of fraud – Taxpayers' appeal dismissed – Council Directive 77/388, art. 17.

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