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First-tier Tribunal (Tax) |
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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Northside Fleet Ltd v Revenue & Customs (VALUE ADDED TAX - denial of relief for input tax) [2021] UKFTT 287 (TC) (11 August 2021) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08230.html Cite as: [2021] UKFTT 287 (TC) |
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| Decision Number: | TC 08230 |
| Appellant: | Northside Fleet Ltd |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
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Chairmen / Special Commissioners: |
Tony BEARE |
| Date Of Decision: | 11/08/2021 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | VALUE ADDED TAX - denial of relief for input tax on the basis that the Appellant knew or should have known that the supplies in question were connected to the fraudulent evasion of VAT - denial of zero rating for supplies made by the Appellant on the basis that the Appellant knew or should have known that the supplies in question were connected to the fraudulent evasion of VAT - conclusion that, in relation to the supplies made to the Appellant, on the balance of probabilities, the Appellant did not know, but should have known, of that connection and appeals dismissed to that extent - conclusion that, in relation to the supplies made by the Appellant, the appeals succeeded because either the Respondents had not adequately pleaded their case or the Respondents had not satisfied the burden of showing that, on the balance of probabilities, the supplies were connected to the fraudulent evasion of VAT |
