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

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

[2015] Lloyd's Rep FC 149

COURT OF APPEAL(CIVIL DIVISION)

Before Lady Justice Arden,Lord Justice McFarlane,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.

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