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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> PTGI-ICS LIMITED v Revenue & Customs (PROCEDURE) [2022] UKFTT 20 (TC) (10 January 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08373.html
Cite as: [2022] UKFTT 20 (TC)
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| Decision Number: | TC 08373 |
| Appellant: | PTGI-ICS LIMITED |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Asif MALEK |
| Date Of Decision: | 10/01/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | Keywords: Missing Trader Intra Community (-MTIC-) fraud in Electronic Communication Services (-ECS-), Whether the Appellant knew or ought to have known that the relevant transactions were connected with fraud. Held: no. Axel-Kittel v Belgium; Belgium v Recolta Recycling [2006] ECR 1-6161 and Mobilix Ltd (In Administration) v HMRC; HMRC v Blue Sphere Global Ltd,; Calltel Telecom Ltd and another v HMRC [2010] EWCA Civ 517 considered and applied. |