POWA (Jersey) Limited v 皇冠体育app Commissioners for HM Revenue and Customs: [2012] UKUT 50 (TCC)
Upper Tribunal Tax & Chancery decision of Mr Justice Roth on 8 February 2012.
Read the full decision in .
VALUE ADDED TAX 鈥� input tax 鈥� MTIC and contra-trading 鈥� whether connection to fraudulent trading as condition of denial of right to deduct input tax requires privity of contract with fraudulent trader - test in Kittel and Recolta Recycling 鈥� whether English mistranslation of French text of the judgment 鈥� whether to refer question to ECJ 鈥� application of Court of Appeal judgment in Mobilx.
Updates to this page
Published 1 December 2016