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Tax law [2026] UKFTT 623

Butt v Revenue and Customs (VAT - denial of input tax - missing trader intra community fraud (MTIC))

Butt v Revenue and Customs (VAT - denial of input tax - missing trader intra community fraud (MTIC)) [2026] UKFTT 623 (TC) (23 April 2026)

The Tribunal dismissed Mr Butt’s appeal against section 69D VAT penalties, finding he knew or should have known Quantum’s trades were linked to VAT fraud.

  • Input tax denial
  • Missing trader intra-community fraud (mtic)
  • Director's personal liability
  • Section 69c and 69d vat act 1994
  • Kittel principle
  • Vat
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Tax law [2026] UKFTT 623 (TC)

Butt v Revenue and Customs (VAT - denial of input tax - missing trader intra community fraud (MTIC))

Butt v Revenue and Customs (VAT - denial of input tax - missing trader intra community fraud (MTIC)) [2026] UKFTT 623 (TC) (23 April 2026)

The Tribunal dismissed Mr Butt’s appeal against VAT-related penalties, holding that Quantum’s input tax denials were justified under Kittel and that he knew or should have known of fraud.

  • Input tax denial
  • Missing trader intra-community fraud (mtic)
  • Director's liability for company penalties
  • Section 69c and 69d vat act 1994
  • Kittel principle
  • Vat-input-tax-denial
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Tax law [2025] UKFTT 800 (TC)

Opus Labour Services Ltd & Anor v Revenue and Customs (VAT - Kittel denials - did the appellants know of the connection to fraud?)

Opus Labour Services Ltd & Anor v Revenue and Customs (VAT - Kittel denials - did the appellants know of the connection to fraud?) [2025] UKFTT 800 (TC) (30 June 2025)

The Tribunal dismissed VAT appeals by Opus Labour Services and Mr Giller, finding they should have known their transactions were connected to fraudulent VAT evasion.

  • Kittel principle
  • Input tax denial
  • Knowledge of fraud
  • Due diligence
  • Personal liability notices
  • Vat
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Tax law [2025] UKFTT 800

Opus Labour Services Ltd & Anor v Revenue and Customs (VAT - Kittel denials - did the appellants know of the connection to fraud?)

Opus Labour Services Ltd & Anor v Revenue and Customs (VAT - Kittel denials - did the appellants know of the connection to fraud?) [2025] UKFTT 800 (TC) (30 June 2025)

The Tribunal dismissed joined VAT appeals by Opus Labour Services and its director, holding they should have known their payroll supply chains were connected to fraud.

  • Kittel principle
  • Input tax denial
  • Personal liability notice
  • Due diligence
  • Fraudulent supply chains
  • Vat
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Tax law [2024] UKFTT 545

Lancer Scott Ltd v Revenue and Customs (VAT - when did HMRC have sufficient evidence to issue an assessment)

Lancer Scott Ltd v Revenue and Customs (VAT - when did HMRC have sufficient evidence to issue an assessment) [2024] UKFTT 545 (TC) (17 June 2024)

The Tribunal upheld HMRC’s VAT assessment and penalties, finding Lancer Scott claimed input tax on largely false invoices and acted deliberately or knowingly.

  • Input tax deduction
  • Vat fraud
  • Best judgment assessment
  • Deliberate conduct
  • Penalty assessment
  • Time limits for assessment
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Tax law [2024] UKFTT 545 (TC)

Lancer Scott Ltd v Revenue and Customs (VAT - when did HMRC have sufficient evidence to issue an assessment)

Lancer Scott Ltd v Revenue and Customs (VAT - when did HMRC have sufficient evidence to issue an assessment) [2024] UKFTT 545 (TC) (17 June 2024)

The tribunal dismissed Lancer Scott Ltd’s appeal, upholding HMRC’s VAT assessment and penalties over false invoice claims linked to Folwell-controlled entities.

  • Input tax deduction
  • Vat fraud
  • Best judgment assessment
  • Penalties for dishonesty
  • Time limits for assessment
  • Burden of proof in tax appeals
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Tax law [2024] UKFTT 495

Turner v Revenue and Customs (VAT - Company officer's liability penalty)

Turner v Revenue and Customs (VAT - Company officer's liability penalty) [2024] UKFTT 495 (TC) (06 June 2024)

The First-tier Tribunal dismissed Mr Turner’s appeal against a company officer’s liability penalty, finding Loy Commodities knew or should have known of VAT fraud.

  • Vat fraud
  • Input tax denial
  • Company officer liability
  • Kittel principle
  • Penalties under vata
  • Attribution of conduct
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Tax law [2024] UKFTT 514 (TC)

Wholesale Distribution Ltd v Revenue and Customs (VAT - FAST MOVING CONSUMER GOODS)

Wholesale Distribution Ltd v Revenue and Customs (VAT - FAST MOVING CONSUMER GOODS) [2024] UKFTT 514 (TC) (06 June 2024)

The tribunal dismissed Wholesale Distribution Ltd’s appeal against HMRC’s denial of input tax on FCA-style Kittel grounds, finding it should have known of VAT fraud.

  • Input tax deduction
  • Kittel principle
  • Due diligence
  • Knowledge of fraud
  • Supply chain integrity
  • Mtic fraud
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Tax law [2024] UKFTT 415 (TC)

Powar v Revenue and Customs (Penalties - Personal Liability Notice - Company of which Appellant was sole director subject to VAT assessment on Kittel basis)

Powar v Revenue and Customs (Penalties - Personal Liability Notice - Company of which Appellant was sole director subject to VAT assessment on Kittel basis) [2024] UKFTT 415 (TC) (17 May 2024)

The Tribunal dismissed Mr Powar’s appeal against a personal liability notice for VAT penalties, finding he knew the transactions were connected to fraud.

  • Personal liability notice
  • Vat assessment
  • Deliberate inaccuracies
  • Kittel principle
  • Penalties
  • Vat
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Tax law [2024] UKFTT 306

Elbrook (Cash & Carry) Ltd v Revenue & Customs (VAT: denial of input tax on transactions connected with fraud)

Elbrook (Cash & Carry) Ltd v Revenue & Customs (VAT: denial of input tax on transactions connected with fraud) [2024] UKFTT 306 (TC) (09 April 2024)

The Tribunal dismissed Elbrook’s appeal against HMRC’s denial of input tax on soft drink purchases, finding the transactions were connected with fraud and Elbrook knew or should have known.

  • Denial of input tax
  • Transactions connected with fraud
  • Knowledge or means of knowledge
  • Due diligence
  • Missing trader intra-community (mtic) fraud
  • Vat
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About this LexChat collection

United Kingdom decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.