CRC v Infinity Distribution Ltd (in administration), Court of Appeal, 25 October 2016
Missing trader fraud
HMRC appealed against a case management decision of the Upper Tribunal relating to a group of conjoined appeals made by Infinity.
The first appeals – on invalid invoices – arose from HMRC’s refusal to allow Infinity to deduct VAT purportedly paid on taxable supplies to it of mobile phones. This had been on the ground that the invoices did not comply with the VAT Regulations SI 1995/2518 reg 14(1)(g) or (h). In essence they did not contain an adequate description of the goods and of the quantities. HMRC said none of the supplies could have taken place because at the relevant time either none or not enough of the types of phone had not been manufactured or put on the market.
The second appeals – on zero rating – concerned HMRC’s refusal to allow Infinity to zero rate its own supplies of mobile phones....
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