[2011] UKUT 259 (TCC).

Upper Tribunal (Tax and Chancery Chamber).

Newey J.

Decision released 28 June 2011.

Value added tax – Input tax – Repayment claim – Missing trader intra-Community (MTIC) fraud – Contra-trading – Whether taxpayer knew or should have known that transactions connected with fraud.

  This was an appeal by the taxpayer against a decision of the First-tier Tribunal ([2010] UKFTT 68 (TC); [2010] TC 00380) that HMRC were justified in denying the taxpayer’s input tax claim because it knew, or should have known, that the tax in question arose from transactions connected with the fraudulent evasion of VAT.

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