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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> LYNTON EXPORTS (ALSAGER) LIMITED v Revenue & Customs (VAT - Denial of input tax under the Kittel principle - whether appellant knew or should have known that the only reasonable explanation for the transactions was that they were connected with fraud) [2022] UKFTT 224 (TC) (20 July 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08546.html
Cite as: [2022] UKFTT 224 (TC)
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| Decision Number: | TC 08546 |
| Appellant: | LYNTON EXPORTS (ALSAGER) LIMITED |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Peter KEMPSTER |
| Date Of Decision: | 20/07/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | VAT - Denial of input tax under the Kittel principle -- whether appellant knew or should have known that the only reasonable explanation for the transactions was that they were connected with fraud - assessment of output tax under the Mecsek principle - whether the appellant knew or should have known that the transactions were part of a tax fraud committed by its purchaser, and that it had not taken every reasonable step within its power to prevent its own participation in that fraud |