VAT – MTIC fraud – (1) whether First-tier Tribunal erred in law in
applying the Kittel principle as interpreted by the Court of Appeal in Mobilx
– whether subsequent CJEU judgments cause that interpretation to be open
to doubt – Mahagében and Dávid; Tóth; Bonik – (2) whether findings of
fact or conclusions drawn by First-tier Tribunal from its findings of fact
were perverse or irrational – appeal dismissed and application for reference
to CJEU refused.