*Edgeskill Ltd v Revenue and Customs Commissioners

Value added tax – Input tax. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the appeal by Edgeskill Ltd (Edgeskill) against a decision of the First-tier tribunal (Tax Chamber) (the FTT) in which the FTT had upheld the decision by the Revenue and Customs Commissioners to refuse Edgeskill recovery of input VAT relating to several transactions for the purchase and export by Edgeskill of mobile telephones. The tribunal decided that, on the evidence, the FTT had correctly concluded that Edgeskill had had actual knowledge that the transactions in question had all been connected with fraudulent tax evasion.

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