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Denial of input VAT deduction for failure to identify a connection with VAT fraud Court of Appeal in Mobilx rejects HMRC test of knowledge but requires traders to consider the circumstances of each trade or transaction

Herbert Smith Freehills LLP
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United Kingdom
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October 18 2010

It was reported on 7 September 2010 that HMRC have identified the first cases of attempted VAT fraud in the wholesale gas and power markets

General counsel update: 31 May 2012

Herbert Smith Freehills LLP
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Argentina, China, European Union, Hong Kong, Singapore, Spain, United Kingdom
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May 31 2012

This is the twenty-ninth in our series of General Counsel Updates which aim to summarise major developments in key areas

Review of 2009 and preview of 2010

Herbert Smith Freehills LLP
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European Union, United Kingdom
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January 15 2010

The transition from 2009 to 2010 sees some significant legislative chapters closing, notably the Companies Act 2006, Rome I and II, the Banking Act 2009 and the Lisbon Treaty

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Denial of input VAT deduction for failure to identify a connection with VAT fraud Court of Appeal in Mobilx rejects HMRC test of knowledge but requires traders to consider the circumstances of each trade or transaction

General counsel update: 31 May 2012

Review of 2009 and preview of 2010

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