Source: All England Reporter
Publisher Citation: [2009] All ER (D) 213 (May)
Neutral Citation: [2009] EWHC 1150 (Ch)
Court: Chancery Division
Judge:

Sir Andrew Morritt C
Representation Michael Patchett-Joyce and James Rickards (instructed by Thomas Cooper) for the taxpayer.
  Melanie Hall QC and Jonathan Hall (instructed by Howes Percival) for the Revenue.
Judgment Dates: 22 May 2009

Catchwords

Value added tax - Input tax - Disallowance of input tax - Contra-trading - Revenue and Customs Commissioners disallowing taxpayer companies' input tax claim on basis that taxpayer knew or ought to have known that it was doing business with company which was 'contra-trader' - VAT and Duties Tribunal upholding Revenue's decision - Whether tribunal erring.

The Case

Value added tax Input tax. Chancery Division: The taxpayer company's appeal against a decision of the VAT and Duties Tribunal in which the tribunal upheld the Revenue and Customs Commissioners' refusal to repay the input tax incurred by the taxpayer was allowed on the basis, inter alia, that the tribunal had been wrong to have concluded that the taxpayer ought to have known that by its purchases from the relevant third party company, it had been participating in transactions connected with fraudulent evasion of VAT.

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