- The case involves UK Computer Supplies Ltd appealing against HMRC’s decision to deny input tax deductions.
- The denial concerns 19 transactions involving SSD cards, headphones, and Apple watches during specific VAT periods.
- HMRC claims these transactions were linked to missing trader intra-community fraud.
- The Tribunal must determine if there was a VAT loss, if it was due to fraud, if UKCSL’s transactions were connected to this fraud, and if UKCSL knew or should have known about the connection.
- UKCSL accepts the transaction chains and VAT losses but disputes the fraud allegations and its knowledge of the fraud.
- HMRC must prove the fraud and UKCSL’s knowledge of it.
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.
