LYNTON EXPORTS (ALSAGER) LIMITED v Revenue & Customs (VAT - Denial of input tax under the Kittel principle - whether appellant knew or should have known that the only reasonable explanation for the transactions was that they were connected with fraud) [2022] UKFTT 224 (TC) (20 July 2022)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> LYNTON EXPORTS (ALSAGER) LIMITED v Revenue & Customs (VAT - Denial of input tax under the Kittel principle - whether appellant knew or should have known that the only reasonable explanation for the transactions was that they were connected with fraud) [2022] UKFTT 224 (TC) (20 July 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08546.html
Cite as: [2022] UKFTT 224 (TC)

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Decision Number:	TC 08546
Appellant:	LYNTON EXPORTS (ALSAGER) LIMITED
Respondent:	Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Peter KEMPSTER
Date Of Decision:	20/07/2022
Main Category:	PROCEDURE
Main Subcategory:	Other
Notes:	VAT - Denial of input tax under the Kittel principle -- whether appellant knew or should have known that the only reasonable explanation for the transactions was that they were connected with fraud - assessment of output tax under the Mecsek principle - whether the appellant knew or should have known that the transactions were part of a tax fraud committed by its purchaser, and that it had not taken every reasonable step within its power to prevent its own participation in that fraud

PDF Copy: [2022] UKFTT 224 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08546.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> LYNTON EXPORTS (ALSAGER) LIMITED v Revenue & Customs (VAT - Denial of input tax under the Kittel principle - whether appellant knew or should have known that the only reasonable explanation for the transactions was that they were connected with fraud) [2022] UKFTT 224 (TC) (20 July 2022) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08546.html Cite as: [2022] UKFTT 224 (TC)