Mobile Sourcing Ltd v Revenue and Customs Commissioners  BVC 524
 UKUT 0274 (TCC)
Upper Tribunal (Tax and Chancery Chamber)
Mr Justice Morgan and Judge Greg Sinfield
Decision released 17 June 2016
Value added tax – MTIC – Transactions connected with fraud – Transactions effected by agent – Agent knew or ought to have known that transactions were connected with fraud – Whether knowledge of agent to be attributed to principal – Preliminary issue on assumed facts.
Mr Geoffrey Cox QC (instructed by The Khan Partnership LLP) appeared for the appellant