||All England Reporter
|| All ER (D) 84 (Jan)
||Upper Tribunal (Tax and Chancery Chamber)
||Simon Taylor (instructed by Smith & Williamson) for the taxpayer.
||Jonathan Hall (instructed by Howes Percival LLP) for the Revenue.
||21 December 2011
Value Added Tax - Input tax - Disallowance of input tax - Missing Trader Inter Community Fraud - Transactions connected with fraudulent evasion of VAT - First-tier Tribunal finding taxpayer knew that its purchaes were connected with VAT fraud - Whether Tribunal erring.
Value Added Tax Input tax. The Upper Tribunal, Tax and Chancery Chamber, held that the First-tier Tribunal (Tax Chamber) had been entitled to find that the taxpayer company had known that transactions that it entered into had been in connection with VAT fraud, and accordingly the Revenue and Customs Commissioners had not erred in refusing to allow the taxpayer to claim repayment of VAT in relation to those transactions.
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