[2009] EWHC 797 (Ch).

Chancery Division.

Sir Andrew Park.

Judgment delivered 19 March 2009.

Value added tax – Input tax – Missing trader intra-Community (MTIC) fraud – Repayment claims – Case management – HMRC refusing input tax repayment claims – Taxpayer appealing – Case management issues arising – Tribunal admitting HMRC evidence in response to taxpayers’ witness statement – Tribunal refusing to admit materials from French VAT authorities – Whether tribunal’s decisions correct – Taxpayers’ appeals dismissed.

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