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Megantic Services Ltd v HMRC

In Megantic Services Ltd v HMRC (No 5) (TC02881 – 4 October) a company (M) claimed a substantial repayment of VAT. HMRC rejected the claim on the basis that it appeared that the relevant transactions formed part of a MTIC fraud. M appealed. HMRC made an application to admit evidence relating to certain transactions with a Curacao bank. M opposed the application but the First-tier Tribunal granted it and the Upper Tribunal upheld this decision (2011 STC 1000). M subsequently made a further application to exclude 15 HMRC witness statements including evidence relating to its dealings with the Curacao bank a statement by an HMRC officer (S) concerning MTIC fraud and a statement by a KPMG accountant (F) concerning the ‘grey market’. The First-tier Tribunal dismissed M’s application.

Judge Walters noted that the Upper Tribunal had previously held that the evidence relating to the Curacao...

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