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Decision Number: |
TC 00310 |
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Appellant:
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M B C Trading Ltd
Kingston Components Ltd |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Miss J GORT
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Date Of Decision:
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17/12/2009 |
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Main Category:
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VAT - INPUT TAX |
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Main Subcategory:
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Other |
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Notes:
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Value Added Tax – Input tax – Whether fraud – Whether MTIC fraud – Both Appellants dealers in computer chips – Blue Sphere Global Ltd and Red 12 Ltd considered – Whether evidence of circularity of funds must be linked to circularity of goods – Whether possible to infer importation from EU – Appeals dismissed
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Decision(s) to Download:
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TC00310.doc 
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