Upper Tribunal (Tax and Chancery Chamber).

Lewison J.

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 ([2010] UKFTT 99 (TC); [2010] 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.

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