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HMRC v S I Electronics Plc

Judgment Cited authorities 23 Cited in 3 Precedent Map Related
JurisdictionUK Non-devolved
JudgeMR JUSTICE NEWEY
Judgment Date21 December 2011
Neutral Citation[2012] UKUT 87 (TCC)
RespondentAppellants/Cross-
AppellantTHE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS
CourtUpper Tribunal (Tax and Chancery Chamber)
Appeal NumberFTC/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
  • The Commissioners for HM Revenue and Customs v S and I Electronics PLC
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 12 d1 Março d1 2012
    ...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......
  • The Commissioners for HM Revenue and Customs v AML Tax (UK) Limited [2022] UKUT 00081 (TCC)
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • Invalid date
    ...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......
  • Philip Manduca v The Commissioners for Her Majesty's Revenue and Customs
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 26 d2 Maio d2 2015
    ...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......

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