FONECOMP LTD v THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS

[2015] Lloyd's Rep FC Plus 12

COURT OF APPEAL (CIVIL DIVISION)

Before Lady Justice Arden, Lord Justice McFarlane, and Lord Justice Burnett

Value added tax - Right to claim repayment of input VAT - Contra-trading - Fraudulent tax evasion - No requirement for fraud to be in the same linear chain of supply as the purchase subject to the repayment claim - No requirement that the purchase provided tangible assistance for the fraud - Level of trader’s knowledge or constructive knowledge of the fraud