PTGI-ICS LIMITED v Revenue & Customs (PROCEDURE) [2022] UKFTT 20 (TC) (10 January 2022)

ï»¿ PTGI-ICS LIMITED v Revenue & Customs (PROCEDURE) [2022] UKFTT 20 (TC) (10 January 2022)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> PTGI-ICS LIMITED v Revenue & Customs (PROCEDURE) [2022] UKFTT 20 (TC) (10 January 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08373.html
Cite as: [2022] UKFTT 20 (TC)

Decision Number:	TC 08373
Appellant:	PTGI-ICS LIMITED
Respondent:	Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Asif MALEK
Date Of Decision:	10/01/2022
Main Category:	PROCEDURE
Main Subcategory:	Other
Notes:	Keywords: Missing Trader Intra Community (-œMTIC-) fraud in Electronic Communication Services (-œECS-), Whether the Appellant knew or ought to have known that the relevant transactions were connected with fraud. Held: no. Axel-Kittel v Belgium; Belgium v Recolta Recycling [2006] ECR 1-6161 and Mobilix Ltd (In Administration) v HMRC; HMRC v Blue Sphere Global Ltd,; Calltel Telecom Ltd and another v HMRC [2010] EWCA Civ 517 considered and applied.

PDF Copy: [2022] UKFTT 20 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08373.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> PTGI-ICS LIMITED v Revenue & Customs (PROCEDURE) [2022] UKFTT 20 (TC) (10 January 2022) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08373.html Cite as: [2022] UKFTT 20 (TC)