TC09659 - [2025] UKFTT 01211 (TC)

Case Number: TC09659

Taylor House, London

Appeal references: TC/2023/01059

TC 2023/07727

TC2023/01057

TC2023/08092

VALUE ADDED TAX – input tax deductibility – MTIC - right to deduct restricted under principles in Kittel – whether transactions connected with fraudulent VAT evasion – whether actual or ‘blind-eye’ knowledge of the transactions being connected with fraud – whether constructive knowledge in the alternative – appeal allowed

Judgment date: 10 October 2025

Before

TRIBUNAL JUDGE DAVID HARKNESS

MEMBER DR PHEBE MANN

Between

(1) SK METALS LIMITED

(2) SPENCER FELDMAN

Appellants

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Rebecca Sheldon, of Counsel, instructed directly

For the Respondents: Charlotte Brown, of Counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs

We want to thank both counsel for the manner in which they presented their respective cases, which was helpful to the Tribunal.

DECISION