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Chris Reece brings us more VAT Tribunal summaries. This week he covers 20894 – 20896. These are up to date to 22 December 2008
Knowledge of fraud
HMRC succeeded in persuading the Tribunal that all of the mobile telephone trading transaction chains in question were connected with fraud — whether directly or as so-called contra-trades. Megtian was the exporter in all of those transaction chains and in order for HMRC to be vindicated in its refusal to repay Megtian the input tax Megtian had claimed HMRC had further to persuade the Tribunal that Megtian knew or should have known about the connection with fraud.
Megtian argued that the authority of the European Court's decision in

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