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Vale Europe Ltd v Revenue & Customs; FTTTx 13 Nov 2014

References: [2014] UKFTT 1042 (TC)
Links: Bailii
FTTTx Application for directions made by Vale Europe in the context of its appeal against decisions of HMRC denying it VAT input tax credit in respect of 66 purchases of palladium and platinum. HMRC allege that these purchases were connected with VAT fraud and that Vale Europe knew or should have known of that connection, or alternatively of a connection to ‘fraud in general’, and that as a result Vale Europe is not entitled to input tax credit.

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