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 or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
