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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Rioni Ltd v Revenue & Customs (VAT - INPUT TAX : Other) [2015] UKFTT 166 (TC) (20 April 2015)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2015/TC04360.html
Cite as: [2015] UKFTT 166 (TC)
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| Decision Number: | TC 04360 |
| Appellant: | Rioni Limited |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Christopher HACKING |
| Date Of Decision: | 20/04/2015 |
| Main Category: | VAT - INPUT TAX |
| Main Subcategory: | Other |
| Notes: | VAT – MTIC fraud – whether contra-trades subject to the rule in Kittel – yes; whether the Appellant knew or should have known of the connection of his trading with fraud – yes; appeal dismissed |