Rioni Ltd v Revenue & Customs (VAT - INPUT TAX : Other) [2015] UKFTT 166 (TC)
Decision Number: TC 04360
Appellant: Rioni Limited
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special Commissioners: Christopher HACKING
Date Of Decision: 20/04/2015
Main Category: VAT - INPUT TAX
Main Subcategory: Other
Notes: VAT – MTIC fraud – whether contra-trades subject to the rule in Kittel – yes; whether the Appellant knew or should have known of the connection of his trading with fraud – yes; appeal dismissed