The European Court of Justice decision in Kittel continues to be the leading case in this field.
Generally, where a taxpayer knew or ought to have known that the transactions in which their business was engaged were connected to fraudulent tax losses then input tax claims can be denied.
It is important to ask your adviser in this area whether they have succeeded before the Courts in appealing decisions of HM Revenue & Customs to deny input tax recovery claims on the basis of means of knowledge.
These cases require knowledge and experience of the indicia that HM Revenue & Customs will rely on in denying taxpayers input tax recovery, including the following –
For assistance in the area of Means of Knowledge Claims please email or telephone 07460 005 769.
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