Universal enterprises (eu) limited v the commissioners for hm revenue and customs: [2015] ukut 0311 (tcc)
Universal enterprises (eu) limited v the commissioners for hm revenue and customs: [2015] ukut 0311 (tcc)"
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UNIVERSAL ENTERPRISES (EU) LIMITED V THE COMMISSIONERS FOR HM REVENUE AND CUSTOMS: [2015] UKUT 0311 (TCC) Upper Tribunal Tax and Chancery decision of Mr Justice Henderson and Judge Gammie on
05 June 2015. Read the full decision in Universal Enterprises (EU) Limited v The Commissioners for HM Revenue and Customs: [2015] UKUT 0311 (TCC). VALUE ADDED TAX – denial of repayment of
input tax due to MTIC fraud – FTT concluding that the taxpayer knew that its transactions were connected with fraud – whether extension to contra-trading transactions compatible with the
right to deduct under EU law – whether case should be referred to the Court of Justice to consider the issue – whether HMRC bound to plead fraud or conspiracy to succeed. UPDATES TO THIS
PAGE Published 1 December 2016
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