Judgment Date: 05 Dec 2013
The First-tier Tribunal had not erred in law in applying the principle in Kittel v Belgium (C-439/04) [2008] S.T.C. 1537, as interpreted by the Court of Appeal in Mobilx Ltd (In Administration) v Revenue and Customs Commissioners [2010] EWCA Civ 517, [2010] S.T.C. 1436, when considering whether a trader, who was claiming input VAT, had in some way been involved in or connected with VAT fraud carried out by another person.
View case