Excel RTI Solutions Ltd v Revenue & Customs [2015] UKUT 552 (TCC) (21 October 2015)
Decisions by HMRC refusing appellant’s claims for input tax deduction on
ground that the input tax had been incurred in transactions connected with the
fraudulent evasion of VAT and that appellant knew or should have known that
this was the case - application of Joined Cases C-439/04 and C-440/04) Kittel
v Belgium and Belgium v Recolta Recycling [2006] ECR I-6161; [2008] STC 1537 – appeal to First Tier Tribunal (“FTT”) against HMRC decisions
dismissed – appeal to Upper Tribunal – whether FTT applied correct standard
of proof in respect of finding that appellant knew transactions connected with
fraud – yes – whether the finding of FTT was perverse - no – appeal against
decision of FTT dismissed
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