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) >> Fonecomp Ltd v HMRC [2013] UKUT 599 (TCC) (5 December 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/599.html
Cite as: [2014] BVC 502, [2014] STC 956, [2013] UKUT 599 (TCC)

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Fonecomp Ltd v HMRC [2013] UKUT 599 (TCC) (5 December 2013)

"VAT – MTIC fraud – (1) whether First-tier Tribunal erred in law in applying the Kittel principle as interpreted by the court of appeal in Mobilx – whether that interpretation is open to doubt by subsequent CJEU judgments – Mahagében and Dávid; Tóth; Bonik; LVK-56 – no – (2) whether conclusions drawn by First-tier Tribunal from its findings of fact were irrational – no – appeal dismissed and application for reference to CJEU refused"

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