Rioni Ltd v Revenue & Customs (VAT - INPUT TAX : Other) [2015] UKFTT 166 (TC) (20 April 2015)

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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)

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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)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2015/TC04360.html

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	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)