Category: VAT Fraud

Court of Appeal Decision: Mobilx, Blue Sphere, Calltel

Court of Appeal in conjoined appeal cases of Mobilx, Blue Sphere Global and Calltel upholds previous lower court decisions and provides new guidance on the ‘Kittel’ test. The approved judgement is…

Brayfal Decision Highlights the Importance of the a Three Person VAT Tribunal

The case report [download] from the Manchester former VAT and Duties Tribunal contains useful information relevant to the means of knowledge appeal cases we regularly conduct. The tribunal…