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) >> Wireless Wizards Ltd v Revenue And Customs [2015] UKUT 419 (TCC) (26 August 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/419.html
Cite as: [2015] UKUT 419 (TCC)

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Wireless Wizards Ltd v Revenue And Customs [2015] UKUT 419 (TCC) (26 August 2015)

VALUE ADDED TAX - Missing Trader Intra-Community Fraud – whether taxable person should have known that its transactions were connected to fraud – whether deliberate failure to ask questions where taxable person aware of risk of fraud satisfies should have known test – Axel Kittel v Belgian State and Mobilx v HMRC considered - appeal dismissed

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