Wireless Wizards Limited v The Commissioners for HM Revenue and Customs: [2015] UKUT 0419 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Newey and Judge Sinfield on 26 August 2015.
Read the full decision in .
VALUE ADDED TAX - Missing Trader Intra-Community Fraud 鈥� whether taxable person should have known that its transactions were connected to fraud 鈥� whether deliberate failure to ask questions where taxable person aware of risk of fraud satisfies should have known test 鈥� Axel Kittel v Belgian State and Mobilx v HMRC considered - appeal dismissed.
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Published 1 December 2016