Edgeskill Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0038 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Hildyard on 27 January 2014.

Read the full decision in Edgeskill Limited v The Commissioners for HM Revenue and Customs.

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.

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