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.
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VAT 鈥� MTIC fraud 鈥� (1) whether First-tier Tribunal erred in law in applying the Kittel principle as interpreted by the Court of Appeal in Mobilx 鈥� whether subsequent CJEU judgments cause that interpretation to be open to doubt 鈥� Mahag茅ben and D谩vid; T贸th; Bonik 鈥� (2) whether findings of fact or conclusions drawn by First-tier Tribunal from its findings of fact were perverse or irrational 鈥� appeal dismissed and application for reference to CJEU refused.
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Published 1 December 2016