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) >> Universal Enterprises (EU) Ltd v Revenue And Customs [2015] UKUT 311 (TCC) (09 June 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/311.html
Cite as: [2015] UKUT 311 (TCC)

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Universal Enterprises (EU) Ltd v Revenue And Customs [2015] UKUT 311 (TCC) (09 June 2015)

VALUE ADDED TAX - denial of repayment of input tax due to MTIC fraud - FTT concluding that the taxpayer knew that its transactions were co311ected with fraud - whether extension to contra-trading transactions compatible with the right to deduct under EU law - whether case should be referred to the Court of Justice to consider the issue - whether HMRC bound to plead fraud or conspiracy to succeed

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