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) >> Davis & Dann Ltd and Precis (1080) Ltd v HMRC [2013] UKUT 374 (TCC) (6 August 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/374.html
Cite as: [2013] UKUT 374 (TCC), [2013] STI 2860, [2014] STC 39, [2013] BVC 1707

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FTC/29/2012 - Davis & Dann Ltd and Precis (1080) Ltd v HMRC [2013] UKUT 374 (TCC) (6 August 2013)

"VALUE ADDED TAX – denial of repayment of input tax due to MTIC fraud – ‘grey market’ transaction in razor blades – nature of and terms on which transactions entered into – other parties to the transactions unconnected with the fraud – whether FTT erred in concluding on the facts that the only reasonable explanation for the circumstances in which the taxpayers’ purchases took place was that they were connected with fraud – yes – whether taxpayers should have been aware of the connection with fraud earlier in the chain of transactions – no – appeal allowed"

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