Upper Tribunal (Tax and Chancery Chamber).

Briggs J.

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.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.