Source: All England Reporter
Publisher Citation: [2010] All ER (D) 104 (May)
Neutral Citation: [2010] EWCA Civ 517
Court: Court of Appeal, Civil Division
Judge:

Carnwath, Moses LJJ and Sir John Chadwick
Representation James Pickup QC, Kieron Beal and Iain MacWhannell (instructed by Bark & Co) for the first taxpayer.
  Michael Patchett-Joyce, James Rickards and Colin Challenger (instructed by Thomas Cooper) for the second taxpayer.
  Michael Patchett-Joyce and Duncan Fairgreave (instructed by the Khan Partnership) for the third taxpayer.
  Mark Cunningham QC, Melanie Hall QC, Philip Moser, Ian Hutton, Jonathan Hall and Fiona Banks (instructed by Thomas Howes Percival) for the Revenue.
Judgment Dates: 12 May 2010

Catchwords

Value added tax - Input tax - Disallowance of input tax - Missing trader intra-Community fraud - Revenue and Customs Commissioners disallowing taxpayer companies' input tax claim on basis that taxpayers knew or ought to have known that they were 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. The Queen's Bench Division ruled on the meaning of the test which determined the Revenue and Customs Commissioner's right to refuse the taxpayers' entitlement to deduct input tax. The Court dismissed three appeals, two by the taxpayers and one by the Revenue, holding that the taxpayers ought to have known that by their past purchases they were participating in transactions which were connected with fraudulent evasion of VAT.

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