HMRC v S I Electronics Plc
| Jurisdiction | UK Non-devolved |
| Judge | MR JUSTICE NEWEY |
| Judgment Date | 21 December 2011 |
| Neutral Citation | [2012] UKUT 87 (TCC) |
| Respondent | Appellants/Cross- |
| Appellant | THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Appeal Number | FTC/18/2009 |
Appeal numbers FTC/17/2009
& FTC/18/2009
[2012] UKUT 87 (TCC)
VALUE ADDED TAX – MTIC fraud – denial of input tax – whether trader
knew or should have known that its purchases were connected with VAT
fraud
UPPER TRIBUNAL (TAX AND CHANCERY CHAMBER)
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS
Appellants/Cross-Respondents
- and -
S&I ELECTRONICS PLC
Respondent/Cross-Appellant
TRIBUNAL: MR JUSTICE NEWEY
JUDGE JOHN WALTERS QC
Sitting in public in London on 5, 6, 8, 9 and 21 December 2011
Further written submissions: 17 and 20 February 2012
2
Michael Patchett-Joyce (who did not appear below), instructed by The Khan
Partnership LLP, for the Appellant
Malcolm Davis-White QC and Aidan Robertson QC, instructed by the General Counsel
and Solicitor to HM Revenue and Customs, for the Respondents
© CROWN COPYRIGHT 2012
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3 cases
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The Commissioners for HM Revenue and Customs v S and I Electronics PLC
...FTC/17/2009 & FTC/18/2009 [2012] UKUT 87 (TCC) VALUE ADDED TAX – MTIC fraud – denial of input tax – whether trader knew or should have known that its purchases were connected with VAT UPPER TRIBUNAL (TAX AND CHANCERY CHAMBER) THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS Appellant......
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The Commissioners for HM Revenue and Customs v AML Tax (UK) Limited [2022] UKUT 00081 (TCC)
...far as Mattu decides issues of law, we should follow the decision unless convinced that it is wrong (see HMRC v S & I Electronics plc [2012] UKUT 87 (TCC)). We are not convinced that it is wrong in any relevant aspect, and indeed respectfully agree with 23. In the present appeal, in oral su......
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Philip Manduca v The Commissioners for Her Majesty's Revenue and Customs
...a point that was not raised before the first instance tribunal was discussed by the Upper Tribunal in HMRC v S & I Electronics plc [2012] UKUT 87 (TCC) paragraphs 22 – 27. The Upper Tribunal there reviewed the authorities and applied the test set out by the Court of Appeal in Crane (t/a Ind......