REVIVE CORPORATION LTD v Revenue & Customs: VAT Fraud and Knowledge of Connection

• The case involves an appeal by Revive Corporation Ltd against HMRC’s denial of input tax and VAT repayment claims.
• The purchases made by Revive Corporation Ltd were connected to “missing trader” VAT fraud.
• The First-tier Tribunal dismissed the appeal, finding that Revive Corporation Ltd should have known about the connection to fraud.
• Revive Corporation Ltd appealed to the Upper Tribunal, arguing that the First-tier Tribunal’s conclusion was flawed.
• The Upper Tribunal agreed with Revive Corporation Ltd and remitted the case back to the First-tier Tribunal.
• The First-tier Tribunal must now determine whether Revive Corporation Ltd should have known about the connection to fraud and consider any reasonable explanations for the transactions.

Source: bailii.org

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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