BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

First-tier Tribunal (Tax)


You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Rioni Ltd v Revenue & Customs (VAT - INPUT TAX : Other) [2015] UKFTT 166 (TC) (20 April 2015)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2015/TC04360.html
Cite as: [2015] UKFTT 166 (TC)

[New search] [Contents list] [Context] [View without highlighting] [Printable PDF version] [Help]


Decision Number: TC 04360
Appellant: Rioni Limited
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Christopher HACKING
Date Of Decision: 20/04/2015
Main Category: VAT - INPUT TAX
Main Subcategory: Other
Notes: VAT – MTIC fraud – whether contra-trades subject to the rule in Kittel – yes; whether the Appellant knew or should have known of the connection of his trading with fraud – yes; appeal dismissed
PDF Copy:                                 [2015] UKFTT 166 (TC)


BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2015/TC04360.html