Fonecomp Limited v 皇冠体育app Commissioners for HM Revenue and Customs: [2013] UKUT 0599 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Sales and Judge Berner on 5 December 2013.
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VAT 鈥� MTIC fraud 鈥� (1) whether First-tier Tribunal erred in law in applying the Kittel principle as interpreted by the court of appeal in Mobilx 鈥� whether that interpretation is open to doubt by subsequent CJEU judgments 鈥� Mahag茅ben and D谩vid; T贸th; Bonik; LVK-56 鈥� no 鈥� (2) whether conclusions drawn by First-tier Tribunal from its findings of fact were irrational 鈥� no 鈥� appeal dismissed and application for reference to CJEU refused.
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Published 1 December 2016