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) >> S & I Electrical Plc v Revenue and Customs [2015] UKUT 162 (TCC) (31 March 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/162.html
Cite as: [2015] BVC 512, [2015] STC 2076, [2015] UKUT 162 (TCC), [2015] STI 1560

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S & I Electrical Plc v Revenue and Customs [2015] UKUT 162 (TCC) (31 March 2015)

Value added tax – Input tax – Disallowance of input tax – Missing trader intra-Community fraud – Transactions connected with fraudulent evasion of value added tax – Trader denied entitlement to deduct input tax on basis of connection with fraudulent transactions – Tribunal finding that the only reasonable conclusion was that the trader knew or should have known it was that transactions were connected with fraud although 11 of 90 transactions not positively proved to be so connected – Tribunal finding denial of input tax permissible only to level of value added tax fraudulently evaded – Whether tribunal in error and comparator with indicia of legitimate trades necessary.”

See also: [2013] UKFTT 296 (TC) and [2009] UKFTT 108 (TC)

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