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VAT � INPUT TAX � HMRC denied input tax claims totalling �15,294,335 in respect of 93� transactions of mobile phones� � Was there a VAT Loss?� �� Yes � Was the loss fraudulent? � Yes � Were the Appellant�s transactions connected with the fraud? � Yes - Did the Appellant know or should have known that its transactions were connected to fraudulent evasion of VAT ? � Yes the Appellant knew � Appeal dismissed
Sitting in public at Field House, London WC1 on 8 November 2010 to 3 December 2010
Michael Patchett-Joyce counsel instructed by The Khan Partnership LLP� �for the Appellant
John McGuinness QC and Howard Watkinson counsel instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents
The Appellant appealed three decisions of HMRC refusing input tax in the total sum of �15,294,335 claimed in VAT accounting periods 03/06 (�5,535,460), 04/06 (�6,460,125) and 06/06 (�3,298,750).
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