Calltel Telecom Ltd v Revenue & Customs Commissioners (2009)
Judgment Date: 21 May 09
Summary Repayment of input tax was rightly refused on the ground that the taxpayers knew that their dealings in mobile phones were connected with a VAT fraud elsewhere in the chain of supply. Facts The appellant companies (C and O) appealed against a decision ((2007) BVC 2544) refusing repayment of input tax...