EXCEL RTI Solutions Limited v The Commissioners for HM Revenue and Customs: [2015] UKUT 0552 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Barling on 21 October 2015.

Read the full decision in EXCEL RTI Solutions Limited v The Commissioners for HM Revenue and Customs: [2015] UKUT 0552 (TCC).

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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