Wireless Wizards Ltd v Revenue and Customs Commissioners  BVC 529
 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)  BVC 559 and Mobilx Ltd (in Administration) v R & C Commrs  BVC 638 considered – Appeal dismissed.