News
return to headline pageFirst Tier Tax Tribunal Decisions UKFTT 45 - 52
Olympia Technology Ltd (No 2) [2010] UKFTT 45 (TC)
Input tax – MTIC fraud – further decision after the appeal was remitted back by the High Court – whether the appellant ought to have known of the fraud – yes – in some of the transactions but not others – appeal allowed in part.
This caveat is on the first page of the decision:
At the request of both parties I consent to the DRAFT decision attached being published. The decision will be finalised after the Court of Appeal decision in the cases of Mobilx, Blue Sphere and Calltel and may be subject to amendment. Meanwhile there is no final determination of the appeal and any issues of costs and permission to appeal are deferred until it is finalised.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00358.html
Next Generation International Ltd [2010] UKFTT 46 (TC)
Input tax – refusal of right to deduct input tax – Missing Trader Intra-Community (MTIC) fraud – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00359.html
Quality Import Export Ltd [2010] UKFTT 47 (TC)
Input tax – MTIC fraud – whether trader entitled to recover input tax – whether assessed transaction formed part of transaction chain which was connected with VAT fraud – yes – whether trader knew or should have known assessed transaction was connected with VAT fraud – trader knew of connection – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00360.html
Active8 Alarms Ltd [2010] UKFTT 48 (TC)
Input tax - whether purported VAT invoice represented supply of goods- held no – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00361.html
Mrs Irene Susan Jennings [2010] UKFTT 49 (TC)
DIY Builders Scheme – VATA 1994 s35 - claim in relation to a dwelling which was affected by use prohibitions falling within VATA 1994 Grp 5 Sch 8 Note (13) - whether Note (13) affects the construction of VATA 1994 s35(4) - held:no – appeal allowed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00362.html
Corriform Ltd [2010] UKFTT 52 (TC)
EC sales list – appellant started new business - failure to complete appropriate returns – received help letter – penalty warning letter – penalty notice in sum of £500 - no reasonable excuse – appeal dismissed.