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 CBE QC 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.

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