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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 1335

Conqueror Trading Ltd & Ors v Revenue and Customs (CUSTOMS DUTIES - VAT - whether customs values underdeclared - whether HMRC valuation methodology appropriate - whether appellant met requirements for onward supply relief)

Conqueror Trading Ltd & Ors v Revenue and Customs (CUSTOMS DUTIES - VAT - whether customs values underdeclared - whether HMRC valuation methodology appropriate - whether appellant met requirements for onward supply relief) [2025] UKFTT 1335 (TC) (11 November 2025)

The Tribunal dismissed appeals against customs duty and import VAT demands, finding HMRC had reasonable doubts about declared values and that onward supply relief was not proved.

  • Customs valuation
  • Import vat
  • Onward supply relief
  • Burden of proof
  • Post-clearance demands
  • Customs-valuation
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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 801

Zed-Uk Ltd & Anor v Revenue and Customs (VALUE ADDED TAX - PENALTY ASSESSMENT - PERSONAL LIABILITY NOTICE AGAINST SECOND APPELLANT)

Zed-Uk Ltd & Anor v Revenue and Customs (VALUE ADDED TAX - PENALTY ASSESSMENT - PERSONAL LIABILITY NOTICE AGAINST SECOND APPELLANT) [2025] UKFTT 801 (TC) (09 June 2025)

The First-tier Tribunal upheld HMRC’s denial of input tax and a section 69C penalty, finding Zed-UK should have known its Digi trades were connected to fraud.

  • Kittel principle
  • Input tax denial
  • Vat fraud
  • Section 69c vat act 1994 penalty
  • Personal liability notice
  • Vat-fraud
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Tax law [2024] UKFTT 1099

IT Way Transgroup Clearance LLP v Revenue and Customs

IT Way Transgroup Clearance LLP v Revenue and Customs [2024] UKFTT 1099 (TC) (02 December 2024)

The tribunal dismissed a customs appeal, finding the appellant had not proved it was the importer’s direct representative and remained jointly liable for the debt.

  • Customs representation
  • Joint and several liability
  • Disaster relief eligibility
  • Import vat
  • Customs duty
  • Customs-representation
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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 125

H RIPLEY & CO LTD v Revenue & Customs (PROCEDURE : Other)

H RIPLEY & CO LTD v Revenue & Customs (PROCEDURE : Other) [2024] UKFTT 125 (TC) (07 February 2024)

The Tribunal dismissed H Ripley & Co’s VAT zero-rating appeal, holding that the company did not hold sufficient valid evidence within three months to prove export of the scrap metal loads.

  • Zero-rating of exports
  • Evidence of export for vat purposes
  • Vat notice 725 compliance
  • Intra-eu supplies
  • Burden of proof for zero-rating
  • Vat-zero-rating
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Tax law [2024] UKFTT 82 (TC)

MINSTRELL RECRUITMENT LTD & Ors v Revenue & Customs (VAT - Denial of entitlement to deduct input tax claimed on the purchase of labour)

MINSTRELL RECRUITMENT LTD & Ors v Revenue & Customs (VAT - Denial of entitlement to deduct input tax claimed on the purchase of labour) [2024] UKFTT 82 (TC) (19 January 2024)

The Tribunal dismissed VAT input tax and VAT registration appeals, finding the companies were used in a fraudulent scheme and the appellants knew or should have known.

  • Denial of input tax deduction
  • Vat fraud
  • Kittel principle
  • Vat registration refusal
  • Phoenix companies
  • Constructive knowledge in vat fraud
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Tax law [2023] UKFTT 1042 (TC)

Realreed Ltd v Revenue & Customs (VAT - supplies of serviced apartments - whether excluded from the exemption)

Realreed Ltd v Revenue & Customs (VAT - supplies of serviced apartments - whether excluded from the exemption) [2023] UKFTT 1042 (TC) (15 December 2023)

The Tribunal held that Chelsea Cloisters was a hotel-like establishment, so Realreed’s serviced apartment lettings were excluded from VAT exemption and the penalty for careless returns stood.

  • Vat exemption for land and property
  • Serviced apartments
  • Hotel sector exclusion
  • Careless behaviour and penalties
  • Vat-exemption
  • Serviced-apartments
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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.