Source: All England Reporter
Publisher Citation: [2009] All ER (D) 95 (Jan)
Neutral Citation: [2009] EWHC 15 (Ch)
Court: Chancery Division

Lewison J

Representation Rupert Anderson QC, Philip Moser and David Bedenham (instructed by Solicitors for Revenue and Customs and Howes Percival LLP) for the Revenue.
  David Scorey, Jern-Fei Ng (instructed by Mallets) for the first taxpayer.
  Kieron Beal, Eleni Mitrophanous (instructed by BDO Stoy Hayward) for the second taxpayer.
Judgment Dates: 16 January 2009


Value added tax - Input tax - Disallowance of input tax - Missing trader intra-community fraud - Revenue and Customs Commissioners disallowing taxpayer companies' input tax claims - Revenue taking view that taxpayers involved in fraudulent VAT transactions - VAT and Duties Tribunal deciding allowing taxpayers' appeals - Whether tribunal erring in law in deciding what taxpayers 'knew' or 'should have known' .

The Case

Value added tax Input tax. Chancery Division: The appeal by the Revenue and Customs Commissioners' against the decision by a VAT and Duties Tribunal in respect of the Revenue's decision to refuse to repay input tax reclaimed by two taxpayer companies on export of goods to another member state was dismissed in respect of the first taxpayer company, but allowed in respect of the second taxpayer company.

Practice Areas

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