Harwich GSM Ltd v Revenue & Customs [2012] UKFTT 279 (TC) (30 April 2012)

Harwich GSM Ltd v Revenue & Customs [2012] UKFTT 279 (TC) (30 April 2012)

All 74 deal chains were orchestrated for MTIC fraud, not genuine market trading. The appellant’s transactions facilitated fraud, and the appellant knew or ought to have known of the connection. Input tax deduction was lawfully refused.

Citation
[2012] UKFTT 279 (TC)
Parties
Appellant: Harwich GSM Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
30 April 2012
Procedural Posture
VAT Input Tax Appeal / Final Judgment
Outcome
Appeal dismissed
Legal Topics
VAT Fraud, MTIC Fraud, Input Tax Deduction, Means of Knowledge, Connection to Fraud
Tax Law European Union Law VAT Fraud MTIC Fraud Input Tax Deduction Means of Knowledge Connection to Fraud

Case Brief

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Parties

Harwich GSM Ltd

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Input Tax Appeal / Final Judgment

Legal Issues

  1. 1 Whether the appellant's transactions were connected to fraudulent VAT loss
  2. 2 Whether the appellant knew or ought to have known of the connection to fraud
  3. 3 Whether HMRC lawfully refused input tax repayment

Ratio Decidendi

All 74 deal chains were orchestrated for MTIC fraud, not genuine market trading. The appellant’s transactions facilitated fraud, and the appellant knew or ought to have known of the connection. Input tax deduction was lawfully refused.

Court Disposition

Appeal dismissed

Orders

  • Input tax repayment refused
  • Disclosure application denied