Fonecomp Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0599 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Sales and Judge Berner on 5 December 2013.

Read the full decision in Fonecomp Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0599 (TCC).

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 that interpretation is open to doubt by subsequent CJEU judgments – Mahagében and Dávid; Tóth; Bonik; LVK-56 – no – (2) whether conclusions drawn by First-tier Tribunal from its findings of fact were irrational – no – appeal dismissed and application for reference to CJEU refused.

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