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First-tier Tribunal (Tax) |
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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> TRADESTAR INTERNATIONAL LIMITED v Revenue & Customs (VAT - Input tax) [2022] UKFTT 8 (TC) (06 January 2022) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08361.html Cite as: [2022] UKFTT 8 (TC) |
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| Decision Number: | TC 08361 |
| Appellant: | TRADESTAR INTERNATIONAL LIMITED |
| Respondent: | Her Majesty's Revenue & Customs |
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Chairmen / Special Commissioners: |
Tracey Bowler |
| Date Of Decision: | 06/01/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | VAT - Input tax - HMRC denied input tax claims on the Kittel basis involving alleged direct links to fraudulent VAT losses and contra trading - Were there VAT losses - Yes - Were they fraudulent - Yes - Were the Appellant's transactions connected with the fraud? - Yes - Did Tradestar know or should it have known that its transactions were connected to fraudulent evasion of VAT - Yes - Appeals dismissed Applications to admit evidence and strike out evidence. Implications of witness withdrawing from cross examination. |
