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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> TRADESTAR INTERNATIONAL LIMITED v Revenue & Customs (VAT - Input tax) [2022] UKFTT 8 (TC) (06 January 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08361.html
Cite as: [2022] UKFTT 8 (TC)
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Decision Number: TC 08361
Appellant: TRADESTAR INTERNATIONAL LIMITED
Respondent: Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:		 Tracey Bowler
Date Of Decision: 06/01/2022
Main Category: PROCEDURE
Main Subcategory: Other
Notes: VAT - Input tax - HMRC denied input tax claims on the Kittel basis involving alleged direct links to fraudulent VAT losses and contra trading - Were there VAT losses - Yes - Were they fraudulent - Yes - Were the Appellant's transactions connected with the fraud? - Yes - Did Tradestar know or should it have known that its transactions were connected to fraudulent evasion of VAT - Yes - Appeals dismissed
Applications to admit evidence and strike out evidence.
Implications of witness withdrawing from cross examination.
PDF Copy:                                 [2022] UKFTT 8 (TC)
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