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Value added tax – Input tax. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the appeal by the taxpayer company against a decision of the First-tier Tribunal (Tax Chamber) that the fact that missing trader intra-community fraud had not been established by the Revenue and Customs Commissioners did not preclude the Revenue from denying the recovery of input tax. However, the tribunal further decided that the FTT had been wrong in its finding that the taxpayer should have carried further checks 'down the chain', as that would have been a 'formidable task'.
Value added tax – Input tax. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the appeal by the taxpayer company against a decision of the First-tier Tribunal (Tax Chamber) that the fact that missing trader intra-community fraud had not been established by the Revenue and Customs Commissioners did not preclude the Revenue from denying the recovery of input tax. However, the tribunal further decided that the FTT had been wrong in its finding that the taxpayer should have carried further checks 'down the chain', as that would have been a 'formidable task'.
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