S&I Electronics Ltd v HMRC and the state of MTIC VAT fraud.
- Resource Type
- Article
- Authors
- Schofield, Max
- Source
- British Tax Review; 2015, Issue 5, p663-678, 16p
- Subject
- TAX administration & procedure
TAXATION
- Language
- ISSN
- 00071870
The article reports the decision of the British First-tier Tribunal in the case "S&I Electronics Ltd. v HMRC" in which the court rejects the claims of input tax in respect of a large number of transactions in mobile telephones concerning the missing trader intra-community (MTIC) fraud.