POWA (Jersey) Limited v The Commissioners for HM Revenue and Customs: [2012] UKUT 50 (TCC)

Upper Tribunal Tax & Chancery decision of Mr Justice Roth on 8 February 2012.

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

• Category: Tax
• Release date: 8 February 2012

Read the full decision in POWA (Jersey) Limited v The Commissioners for HM Revenue and Customs: [2012] UKUT 50 (TCC).

VALUE ADDED TAX – input tax – MTIC and contra-trading – 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 – whether English mistranslation of French text of the judgment – whether to refer question to ECJ – application of Court of Appeal judgment in Mobilx.

Published 1 December 2016