Wireless Wizards Limited v The Commissioners for HM Revenue and Customs: [2015] UKUT 0419 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Newey and Judge Sinfield on 26 August 2015.

Read the full decision in Wireless Wizards Limited v The Commissioners for HM Revenue and Customs: [2015] UKUT 0419 (TCC).

VALUE ADDED TAX - Missing Trader Intra-Community Fraud – whether taxable person should have known that its transactions were connected to fraud – whether deliberate failure to ask questions where taxable person aware of risk of fraud satisfies should have known test – Axel Kittel v Belgian State and Mobilx v HMRC considered - appeal dismissed.

Published 1 December 2016