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- Heading
- Introduction
- summary
- Issues for determination
- Evidence and submissions
- Officer Borland
- Officer Pathak
- Mr Feldman
- Mr Granger
- Adverse inferences - Mr Perdicou
- Findings of fact
- Background – SK
- Background KG
- Background SKM
- Background SKM – Knowledge of MTIC
- SKM’s Business – control
- SKM’s business
- BTL’s business and its dealings with SKM
- Commencement of trading with SKM
- Invoices
- HMRC’s First Investigation of SKM
- SKM’s approach to Due Diligence
- HMRC’s investigation of BTL
- HMRC’s Second Investigation of SKM
- EU background
- Right to credit for input tax
- Liability to a penalty
- Officer’s Liability
- Mitigation
- Case law Authorities
- Denial of credit for input tax - Kittel
- Mobilx
- Limits of the relevance of due diligence
- Reasonable explanations for circumstances of a transaction
- the parties cases
- The Appellants’ case
- consideration of the issues
- Knowledge of the existence and prevalence of fraud in SKM’s trading sector
- Significant trade with a fraudulent defaulter
- No evidence of commercial negotiations
- Lack of contractual documentation
- Issues with invoices
- Lack of commerciality in the way the transactions were structured
- Insufficient due diligence
- Viability of the goods as described by your supplier. For example
- Examples of specific checks carried out by existing businesses
- Looking at the overall picture
- Conclusions