Where a trader in the mobile phone grey market purchased goods from outside the UK which were not suitable for use in the UK and exported them outside the EU, the non-UK character of the goods did not indicate that the trader should have known that the transactions were connected to missing trader fraud.

FTT (Tax) (Judge Malachy Cornwell-Kelly, Michael Templeman) 21/12/2011
[2011] UKFTT 860 (TC)