POWA (Jersey) Limited v The Commissioners for HM Revenue and Customs: [2012] UKUT 50 (TCC)

Upper Tribunal Tax & Chancery decision of Mr Justice Roth on 8 February 2012.

Read the full decision in POWA (Jersey) Limited v The Commissioners for HM Revenue and Customs: [2012] UKUT 50 (TCC).

VALUE ADDED TAX – input tax – MTIC and contra-trading – whether connection to fraudulent trading as condition of denial of right to deduct input tax requires privity of contract with fraudulent trader - test in Kittel and Recolta Recycling – whether English mistranslation of French text of the judgment – whether to refer question to ECJ – application of Court of Appeal judgment in Mobilx.

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