The Commissioners for HM Revenue and Customs v S and I Electronics PLC
| Jurisdiction | UK Non-devolved |
| Judge | Mr Justice Newey,Judge Walters |
| Neutral Citation | [2012] UKUT 87 (TCC),[2012] UKUT 87 (TCC) |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Date | 12 March 2012 |
| Subject Matter | Tax,12 March 2012 |
| Published date | 01 December 2016 |
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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