My Secrets Ltd v Revenue and Customs Commissioners.  BVC 1,736
Upper Tribunal (Tax and Chancery Chamber).
Judgment delivered 24 May 2012.
Value added tax – Input tax – Missing trader intra-Community (MTIC) fraud – Mobile phone dealer – HMRC refusing taxpayer input tax credit on purchase of mobile phones – Whether taxpayer knew or ought to have known that transactions connected with fraud – Whether HMRC able to prove fraudulent evasion of VAT in relation to relevant transactions.