United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Powa (Jersey) Ltd v HMRC [2012] UKUT 50 (TCC) (8 February 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/50.html
Cite as: [2012] UKUT 50 (TCC)

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Powa (Jersey) Ltd v HMRC [2012] UKUT 50 (TCC) (8 February 2012)

"VALUE ADDED TAX – input tax – MTIC and contra-trading – whether connection to fraudulent trading as condition of denial of right to deduct input tax requires privity of contract with fraudulent trader - test in Kittel and Recolta Recycling – whether English mistranslation of French text of the judgment – whether to refer question to ECJ – application of Court of Appeal judgment in Mobilx".

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