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Mobilx Ltd (in administration) and HMRC

 
Simon Sweetman looks at the murky world of trading in computer chips as illuminated by a recent VAT case Mobilx Ltd (in administration)
 
Sometimes a tax case or on this occasion a VAT Tribunal case is interesting not only for its technical content but also for the light it shines on how other people operate and sometimes how the world is working. This case looks at the murky world of missing trader fraud (though the appellant was not itself a missing trader). It was heard over five days at the end of February and beginning of March (I don't know why the Manchester VAT Tribunal met in London but it did just like Mark Hughes went from Blackburn to London to talk to Manchester City).
 
It has been constantly...

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