Chris Reece summarises the VAT decisions of the new First-tier Tribunal. Please note that the decision numbers are no longer sequential. These are up to date to 17 June 2009
Missing trader fraud
This is a very long decision dealing in detail with numerous mobile phone trading chains. However the decision does not simply review the evidence. First it deals with a number of aspects of what has become a complicated sphere of VAT law. The Tribunal made the following points.
The Kittel principle is not a derogation from the right to input tax but the description of a limitation on that right. Thus it is proper to construe the UK domestic legislation so that the right...
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Chris Reece summarises the VAT decisions of the new First-tier Tribunal. Please note that the decision numbers are no longer sequential. These are up to date to 17 June 2009
Missing trader fraud
This is a very long decision dealing in detail with numerous mobile phone trading chains. However the decision does not simply review the evidence. First it deals with a number of aspects of what has become a complicated sphere of VAT law. The Tribunal made the following points.
The Kittel principle is not a derogation from the right to input tax but the description of a limitation on that right. Thus it is proper to construe the UK domestic legislation so that the right...
If you are not a subscriber, subscribe now to read this content.
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