A R Communications & Electronics Ltd, petitioners

Value added tax – Repayment of input tax – Refusal of leave to appeal. Court of Session: Dismissing a judicial review petition in which the petitioners sought reduction of the Upper Tribunal (UT)'s decision refusing permission to appeal against the First Tier Tribunal (FTT)'s dismissal of their appeal against HMRC's refusal to make a repayment of input tax on the basis that the petitioners knew or ought to have known that the relevant transactions were connected with fraudulent evasion of VAT, the court held that the UT was well entitled to conclude as it did and it could not be said that the petitioners raised any important point of principle or practice or that there existed some compelling reason justifying review of the UT's decision.

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