TC09590 - [2025] UKFTT 00878 (TC)

Case Number: TC09590

Sitting in Manchester

Appeal reference: TC/2022/12045

TC/2022/12046

Keywords: Missing Trader Intra Community (“MTIC”) fraud in the temporary labour market, Whether the Appellant knew or ought to have known that the relevant transactions were connected with fraud. Held: no. Axel-Kittel v Belgium; Belgium v Recolta Recycling [2006] ECR 1-6161 and Mobilix Ltd (In Administration) v HMRC considered and applied.

Heard on: 20-25 June 2025

Judgment date: 18 July 2025

Before

HHJ MALEK (SITTING AS A TRIBUNAL JUDGE)

DUNCAN MCBRIDE

Between

RED ROSE PAYROLL LTD

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Mr David Bedenham, of counsel, instructed by Independent Tax

For the Respondents: Mr Colm Kelly, of counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs

DECISION