Greystone International Ltd v Revenue and Customs: FTTTx 13 May 2011

VAT – MTIC fraud – input tax – whether the purchases by the Appellant in the identified deals were ‘connected with fraudulent evasion of VAT’ as per Axel Kittel at para. [61] – held they were – whether the Appellant was a taxable person who knew or should have known that by its purchase it was participating in a transaction ‘connected with fraudulent evasion of VAT’ – held it was a taxable person who both knew and should have known this – appeal dismissed

[2011] UKFTT 321 (TC)
Bailii
England and Wales

VAT

Updated: 02 November 2021; Ref: scu.443041

Adelekun v Revenue and Customs (VAT): UTTC 7 Aug 2020

VAT – appeal against HMRC’s decision to amend effective date of registration – whether FTT correct to find that the evidence in support was the same as advanced on a previous appeal where the appellant had been unsuccessful – no, new evidence was submitted – however even when new evidence considered appellant’s appeal on registration dismissed – appeal on input tax refusals in later period allowed in part.
References: [2020] UKUT 244 (TCC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 16 November 2020; Ref: scu.655544