[2011] UKFTT 667 (TC)

In finding that a company trading in mobile phones had knowingly participated in missing trader fraud and that the Revenue had been correct to deny it the right to recover input tax, the tribunal commented upon the application of Kittel v Belgium (C-439/04) [2008] S.T.C. 1537, considering, in particular, the position where a transaction was vitiated by a defaulter's fraud, the establishment of a "connection" to fraud, and the approach to knowledge in contra-trade frauds.

FTT (Tax) (Judge Barbara Mosedale, Lynneth Salisbury)

20/10/2011