Universal Enterprises (EU) Limited v The Commissioners for HM Revenue and Customs: [2015] UKUT 0311 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Henderson and Judge Gammie on 05 June 2015.

Read the full decision in Universal Enterprises (EU) Limited v The Commissioners for HM Revenue and Customs: [2015] UKUT 0311 (TCC).

VALUE ADDED TAX – denial of repayment of input tax due to MTIC fraud – FTT concluding that the taxpayer knew that its transactions were connected with fraud – whether extension to contra-trading transactions compatible with the right to deduct under EU law – whether case should be referred to the Court of Justice to consider the issue – whether HMRC bound to plead fraud or conspiracy to succeed.

Published 1 December 2016