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United Kingdom VAT & Duties Tribunals Decisions


You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Dragon Futures Ltd v Revenue & Customs [2008] UKVAT V20868 (13 November 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20868.html
Cite as: [2008] UKVAT V20868

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Dragon Futures Ltd v Revenue & Customs [2008] UKVAT V20868 (13 November 2008)
    20868
    VAT – input tax – missing trader intra-Community (MTIC) fraud – whether taxpayer knew or ought to have known of fraud linked to transactions – appeals dismissed with consent
    LONDON TRIBUNAL CENTRE
    DRAGON FUTURES LTD (in administration) Appellant
    THE COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS Respondents
    Tribunal: DR DAVID WILLIAMS (Chairman)
    MR J N BROWN CBE, MA, FCA, CTA
    MR C R SHAW FCA

    Sitting in public in London on 4 November 2008

    The Appellant was not represented but consented to a hearing in absence

    Phillippa Whipple of counsel, instructed by the Office of the Solicitor to Her Majesty's Revenue and Customs for the Respondents

    © CROWN COPYRIGHT 2008

     
    DECISION
  1. With the consent of the Appellant, the following appeals are dismissed:
  2. LON/2004/1461
    LON/2004/1462
    LON/2004/1826
    LON/2004/1854
    LON/2004/1880
    LON/2004/2303
    LON/2005/0117
    LON/2006/0510
    LON/2007/0680.

    For the avoidance of doubt, this decision is the final decision with regard to all matters considered by the tribunal in its preliminary decision made after a hearing on 17 and 18 July 2006 and its previous decisions referred to in that decision; and this decision applies to all deals in the conjoined appeals (as those terms are defined in those decisions) save in so far as appeals about specific deals have been decided by previous final decisions of the tribunal.

  3. The costs of and occasioned by the conjoined appeals are to be paid to Her Majesty's Revenue and Customs and are to be the subject of a detailed assessment if not agreed.
  4. DAVID WILLIAMS
    CHAIRMAN
    RELEASED: 13 November 2008


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URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20868.html