HMRC appeal against VAT fraud in high court
HMRC appeal VAT and Duties Tribunbal fraud win in High Court
The High Court has heard an appeal from HM Revenue & Customs (HMRC) this
week in relation to important VAT fraud wins for traders in the VAT and Duties
Tribunal earlier this year.
Earlier this year, Livewire and Olympia both won major victories in the VAT
and Duties Tribunal against HMRC over withheld VAT repayments, Mobile
The VAT and Duties Tribunal rulings were considered a blow to HMRC’s policy
of withholding VAT repayments from traders because of their ‘means of knowledge’
of fraud elsewhere within their supply chain.
The High Court’s ruling on the appeal, expected in February, could have an
important bearing on whether several hundred million pounds in VAT repayments
are made to more than 1,000 traders, all of whom have had VAT repayments
withheld under HMRC’s ‘means of knowledge’ policy.