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Chris Reece summarises the VAT decisions of the new First-tier Tribunal. Please note that the decision numbers are no longer sequential. These are up to date to 17 June 2009

 
Chris Reece summarises the VAT decisions of the new First-tier Tribunal. Please note that the decision numbers are no longer sequential. These are up to date to 17 June 2009
Missing trader fraud
 
This is a very long decision dealing in detail with numerous mobile phone trading chains. However the decision does not simply review the evidence. First it deals with a number of aspects of what has become a complicated sphere of VAT law. The Tribunal made the following points.
 
The Kittel principle is not a...

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