[2015] UKUT 0419 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

The Hon Mr Justice Newey, Judge Greg Sinfield

Decision released 24 August 2015

Value added tax – Missing Trader Intra-Community Fraud – Whether taxable person should have known that its transactions were connected to fraud – Whether deliberate failure to ask questions where taxable person aware of risk of fraud satisfies should have known test – Kittel v Belgium; Belgium v Recolta Recycling SPRL (Joined Cases C-439/04 and C-440/04) [2008] BVC 559 and Mobilx Ltd (in Administration) v R & C Commrs [2010] BVC 638 considered – Appeal dismissed.



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