POWA (Jersey) Ltd v Revenue and Customs Commissioners.  BVC 1,596
 UKUT 50 TCC.
Upper Tribunal (Tax and Chancery Chamber).
Decision released 8 February 2012.
Value added tax – Input tax – Missing trader intra-Community (MTIC) fraud – Contra-trading – Knowledge or means of knowledge – Whether connection to fraudulent trading as condition of denial of right to deduct input tax required privity of contract with fraudulent trader – The ECJ case-law required involvement in rather than connection with fraud – Whether FTT applied correct test.