Edgeskill Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0038 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Hildyard on 27 January 2014.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 27 January 2014

Read the full decision in Edgeskill Limited v The Commissioners for HM Revenue and Customs.

VAT – MTIC fraud – (1) whether First-tier Tribunal erred in law in applying the Kittel principle as interpreted by the Court of Appeal in Mobilx – whether subsequent CJEU judgments cause that interpretation to be open to doubt – Mahagében and Dávid; Tóth; Bonik – (2) whether findings of fact or conclusions drawn by First-tier Tribunal from its findings of fact were perverse or irrational – appeal dismissed and application for reference to CJEU refused.

Published 1 December 2016