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