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The Court of Appeal decision in Mobilx and Kittel | HMRC Tax Dispute Lawyers
The appeal to the Court of Appeal drew together two questions which had been raised following the decision of the ECJ in Kittel, namely: (a) what did the Court mean when it said that input tax could be denied where the taxable person “should have known” that, by his purchase, he was participating in a … Continue reading The Court of Appeal decision in Mobilx and Kittel