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CCA Distribution Ltd v HMRC

In CCA Distribution Ltd v HMRC (TC02667 – 1 May) a company (C) reclaimed input tax on the purchase of large quantities of mobile telephones. HMRC rejected the claims on the basis that the transactions were connected to MTIC fraud. C appealed contending that it did not know and could not reasonably be expected to have known that the transactions were connected with fraud. The FTT accepted this contention and allowed the appeal (by the casting vote of Judge Cornwell-Kelly).

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Why it matters: In cases concerning MTIC fraud the evidence presented to the tribunal is crucial. This case was heard by an experienced accountant and by Judge Cornwell-Kelly who is a former customs solicitor. The accountant was satisfied that the appellant company should have been aware that the transactions were connected to fraud. However Judge Cornwell-Kelly disagreed ...

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