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) >> Edgeskill Limited v HMRC [2014] UKUT 38 (TCC) (27 January 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/38.html
Cite as: [2014] UKUT 38 (TCC), [2014] STC 1174, [2014] BVC 506, [2014] STI 691

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Edgeskill Limited v HMRC [2014] UKUT 38 (TCC) (27 January 2014)

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 subsequent CJEU judgments cause that interpretation to be open to doubt – Mahagében and Dávid; Tóth; Bonik – (2) whether findings of fact or conclusions drawn by First-tier Tribunal from its findings of fact were perverse or irrational – appeal dismissed and application for reference to CJEU refused

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