Dragon Futures Ltd v Commissioners of Customs and Excise
| Jurisdiction | UK Non-devolved |
| Judgment Date | 13 October 2005 |
| Date | 13 October 2005 |
| Court | Value Added Tax Tribunal |
Chancery Division.
Peter Smith J.
J Henderson (instructed by McGregors) for the taxpayer.
B Singh (instructed by HM Revenue & Customs) for the Crown.
The following cases were referred to in the judgment:
Bond House Systems LtdVAT [2003] BVC 2,319
Optigen LtdVAT [2003] BVC 2,518
Optigen Ltd, Fulcrum Electronics Ltd and Bond House Systems Ltd v C & E Commrs (Joined Cases C-354/03, C-355/03 and C-484/03) (Advocate General's opinion, 16 February 2005)
Value added tax - Input tax - Carousel fraud - Claim for input tax disallowed - Appeal on basis of facts found and alleging breach of disclosure rules - Facts appeal stayed pending outcome of reference to ECJ in similar cases - Taxpayer entitled to similar stay of disclosure appeal.
This was an application by the taxpayer for a stay of its appeal against a decision of the VAT tribunal pending a decision of the European Court of Justice.
The taxpayer dealt in mobile telephones. Customs rejected most of its input tax claims on suspicion of "carousel" fraud. The taxpayer's appeal to the VAT and Duties Tribunal was dismissed and the taxpayer appealed on the facts and made an application that some appeals should be allowed without a further hearing because of a serious breach alleged against Customs in respect of a tribunal direction on disclosure. The tribunal found that there had been a serious breach but declined to exercise its discretion to allow the appeals for non-compliance. The taxpayer appealed against that decision.
The taxpayer's appeal on the facts had been stayed pending the...
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