Revenue and Customs Commissioners v Brayfal Ltd.  BVC 1,615
Upper Tribunal (Tax and Chancery Chamber).
Decision released 2 March 2011.
Value added tax – Missing trader intra-Community (MTIC) fraud – First-tier Tribunal finding by majority that taxable person did not know and had no means of knowing that transactions connected with fraud – Whether Tribunal applied right legal test – HMRC appeal dismissed.
This was an appeal by HM Revenue and Customs against a decision of the First-tier Tribunal ( UKFTT 99 (TC);  TC 00410) allowing the taxpayer company's appeal from HMRC's refusal of its claim to a refund of VAT on the export of mobile phones.