VALUE ADDED TAX – remittal for retrial by the Upper Tribunal – input tax deductibility – right to deduct restricted under principles in Kittel – article 5 of SPO – purchases and sales of branded Solid State Drives (‘SSD’) and SD Memory Cards – transactions found and conceded to be connected with fraudulent VAT evasion – whether burden on the appellant’s ‘innocence’ as pleaded discharged – whether actual or ‘blind-eye’ knowledge of the transactions being connected with fraud – whether constructive knowledge in the alternative – appeal dismissed
Source: bailii.org
Latest Posts in "United Kingdom"
- Fintua Sponsors Indirect Taxes Annual Conference 2025 in London (Nov 12)
- HMRC Guidance: Updates on VAT appeals
- VAT Exemption for Medical vs Cosmetic Treatments: Key Tribunal Guidance for Clinics and Practitioners
- HMRC Updates Guidance on Lost VAT Appeals: New Cases Added and Amended
- VAT Recovery Falls Despite Increased Crackdown on Business Tax Avoidance, HMRC Figures Show














