Market leading insight for tax experts
View online issue

Brayfal Ltd v HMRC (No 5)

In Brayfal Ltd v HMRC (No 5) (Ch D – 2 March) a company (B) had reclaimed substantial amounts of input tax in relation to transactions in mobile telephones. HMRC rejected the claim on the grounds that the transactions formed part of a ‘missing trader intra-Community fraud’. B appealed contending that it was not aware that the transactions were fraudulent. The First-tier Tribunal had accepted B’s evidence and allowed the appeal and the Upper Tribunal upheld this decision.
The First-Tier Tribunal awarded the company 90% of its costs. The company appealed to the Ch D contending that this award was too low. The Ch D rejected this contention and upheld the Tribunal decision. Lewison J observed that ‘a Tribunal is entitled to make a partial costs order when a party has not been wholly successful; and it is equally well-known that a party who...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.