Appeals and evidence

Appellant convicted of charges in connection with fraudulent evasion of VAT via trading activities

Attribution to a company of conduct of directors

Carbon credit

Generally

Compatibility with EU law

Introduction of legislation to counter

Provision of security and joint and several liability

Confiscation order

Continuing investigation, interim payment on repayment claims refused

Contra-trader

Generally

Customers to account for VAT on supplies

Damages for conspiracy

Denial of input tax recovery

Dishonesty

Contra-trader

Dishonestly assisting breach of trust

Fraudulent evasion of VAT

Fraudulent intent

Grey market transactions in razor blades

Illegality defence

Illegality rendering contract unenforceable

Import and re-export of mobile phones into and from the UK

Input tax

Disallowance

Refusal of credit on purchase of mobile phones

Right to deduction, innocent persons

Transactions qualifying as economic activity

Joint and several liability for VAT

Appeals

Generally

Knowledge or means of knowledge

Laundering of the proceeds of crime

Public policy

Repayment

Overpaid VAT withheld

Trader denied entitlement to deduct input tax on basis of connection with fraudulent transactions

Transactions connected with fraud

Unlawful means conspiracy