LLR: Financial Crime

General Editors: Karl Laird and Sebastian Walker</br> Editorial Advisory Board:</br> Professor Peter Alldridge</br> Professor Jeremy Horder</br> Professor David Ormerod KC</br> Professor John R Spencer</br> Richard Burger</br> William Clegg KC</br> Colin Nicholls KC</br> Jonathan Pickworth </br> Nicholas Purnell KC</br> Case reporters and commentators:</br> Academic:</br> </br> Practitioner:</br> Allison Clare KC</br> Sarah Clarke KC</br> Anita Clifford</br>Susannah Cogman</br> Rachel Cook</br> Alex Davidson </br>Eleanor Davison</br> Adina Ezekiel</br> Elaine Freer</br> William Hays</br> Bryan Heaney</br> Nichola Higgins</br> Shula de Jersey</br> Paul Jarvis</br> Nicholas Johnson KC</br> Alice Lepeuple</br> Robin Loof</br>Jennifer Newcomb</br> Quinton Newcomb</br>James Purchas</br> Andrew Smith</br> Aaron Watkins</br> Sebastian Walker</br> Gabriele Watts</br>

Document

MOBILX LTD (IN ADMINISTRATION) v COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS v BLUE SPHERE GLOBAL LTD CALLTEL TELECOM LTD AND ANOTHER v COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS

[2010] Lloyd's Rep FC 445

COURT OF APPEAL (CIVIL DIVISION)

Before Lord Justice Carnwath, Lord Justice Moses, and Sir John Chadwick

VAT — Disallowance of input tax — Missing trader intra-community fraud — Fraudulent VAT transactions — VAT and Duties Tribunal upholding Revenue’s decision to disallow — Taxpayers’ knowledge — Test to be applied.

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