TRADESTAR INTERNATIONAL LIMITED v Revenue & Customs (VAT - Input tax) [2022] UKFTT 8 (TC) (06 January 2022)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> TRADESTAR INTERNATIONAL LIMITED v Revenue & Customs (VAT - Input tax) [2022] UKFTT 8 (TC) (06 January 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08361.html
Cite as: [2022] UKFTT 8 (TC)

Decision Number:	TC 08361
Appellant:	TRADESTAR INTERNATIONAL LIMITED
Respondent:	Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Tracey Bowler
Date Of Decision:	06/01/2022
Main Category:	PROCEDURE
Main Subcategory:	Other
Notes:	VAT - Input tax - HMRC denied input tax claims on the Kittel basis involving alleged direct links to fraudulent VAT losses and contra trading - Were there VAT losses - Yes - Were they fraudulent - Yes - Were the Appellant's transactions connected with the fraud? - Yes - Did Tradestar know or should it have known that its transactions were connected to fraudulent evasion of VAT - Yes - Appeals dismissed Applications to admit evidence and strike out evidence. Implications of witness withdrawing from cross examination.

PDF Copy: [2022] UKFTT 8 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08361.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> TRADESTAR INTERNATIONAL LIMITED v Revenue & Customs (VAT - Input tax) [2022] UKFTT 8 (TC) (06 January 2022) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08361.html Cite as: [2022] UKFTT 8 (TC)