United Kingdom Upper Tribunal (Tax and Chancery Chamber) 21 October 2015, [2015] UKUT 552 (TCC) (Excel RTI Solutions Ltd v The Commissioners for Her Majesty's Revenue and Customs)

1 [2015] UKUT 0552 (TCC) Case number: FTC/16/2011 UT/2011/0001 Decisions by HMRC refusing appellant’s claims for input tax deduction on ground that the input tax had been incurred in transactions connected with the fraudulent evasion of VAT and that appellant knew or should have known that this was the case - application of Joined Cases C-439/04 and C-440/04) Kittel v Belgium and Belgium v