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Value added tax – Input tax. The Court of Appeal, Civil Division, allowed an appeal by the Revenue and Customs Commissioners against a decision of the Upper Tribunal (Tax and Chancery Chamber) which had allowed the taxpayers' appeal against a determination that they were not entitled to a repayment of VAT as they should have known that their purchases were connected with fraud. The Upper Tribunal had erred in a number of respects, including have addressed the evidence in a compartmentalised fashion, and the earlier determination of the First-tier Tribunal, that the only reasonable explanation which the taxpayers could have drawn from their prior knowledge and the circumstances was that the relevant transactions were connected with a fraud by a previous buyer was reinstated.
Value added tax – Input tax. The Court of Appeal, Civil Division, allowed an appeal by the Revenue and Customs Commissioners against a decision of the Upper Tribunal (Tax and Chancery Chamber) which had allowed the taxpayers' appeal against a determination that they were not entitled to a repayment of VAT as they should have known that their purchases were connected with fraud. The Upper Tribunal had erred in a number of respects, including have addressed the evidence in a compartmentalised fashion, and the earlier determination of the First-tier Tribunal, that the only reasonable explanation which the taxpayers could have drawn from their prior knowledge and the circumstances was that the relevant transactions were connected with a fraud by a previous buyer was reinstated.
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Westgate Wealth Management Ltd is a Partner Practice of FTSE 100 company St. James’s Place – one of the top UK Wealth Management firms. We offer a holistic service of distinct quality, integrity, and excellence with the aim to build a professional and valuable relationship with our clients, helping to provide them with security now, prosperity in the future and the highest standard of service in all of our dealings.
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