Tax

3rd Generation Communication Ltd v Revenue & Customs

[2010] UKFTT TC TC00746First-tier Tribunal (Tax)2010

Get the AI brief for this case

Generate a structured brief — facts, issues, held, reasoning, and significance — for this case in seconds. Or browse the verbatim judgment via the source links below.

Quick orient — first passages from judgment

VAT � MTIC fraud � application of the Kittel test as interpreted in Mobilx & Others v HMRC [2010] STC 1436 � Whether Appellant knew or ought to have known that its transactions were connected with a of fraudulent evasion of VAT � Appeal dismissed

Sitting in public at 45 Bedford Square, London WC1 on 16 � 20 and 23 August 2010

Karen Robinson and Fiona Dewar, counsel, instructed by Howes Percival LLP for the Respondents

Rule 33 of Tribunal Procedure (First-tier Tribunal)(Tax Chamber) Rules 2009 (the �Rules�) provides that if � a party fails to attend a hearing the Tribunal may proceed with the hearing if the Tribunal�

(a) is satisfied that the party has been notified of the hearing or that reasonable steps have been taken to notify the party of the hearing and;

Auto-extracted from BAILII. Full structured brief in progress — the source links below give you the verbatim judgment in the meantime.

Read the full judgment elsewhere

Multiple official and mirror sources — pick whichever loads cleanly on your network.

More Tax cases

Ferguson & Anor v Revenue and Customs (STAMP DUTY LAND TAX - residential property - whether paddock was part of garden or grounds of dwelling - paddock was part of grounds)

[2026] UKFTT TC 238

MWL International Ltd & Anor v Revenue and Customs (NATIONAL INSURANCE CONTRIBUTIONS - agreement with inspector of taxes that certain cars would be "pooled cars" for NICs purposes if various conditions satisfied - HMRC subsequently sought to collect NICs retrospectively - whether HMRC estopped from doing so - whether the FTT had jurisdiction to decide whether Appellants had legitimate expectation that decisions would not be retrospective)

[2026] UKUT TCC 62

BGC Services Holdings LLP v Revenue and Customs (Determinations under Reg 80 of the PAYE Regs - whether it appeared to HMRC that there may be tax payable)

[2026] UKFTT TC 558

Best Cosmetics Ltd v Revenue and Customs (IMPORT VAT - Postponed VAT Accounting - importer not VAT registered - post-clearance demand notices issued for unpaid VAT - no evidence that postponed VAT was accounted for)

[2026] UKFTT TC 236

Ivey v Revenue and Customs (Strike Out - Jurisdiction)

[2026] UKFTT TC 233

Revenue and Customs v Electric Mobility Euro Ltd & Anor (Discovery assessments - extended time limit assessments - penalty for inaccuracy in a return - deliberate inaccuracy - whether deliberate inaccuracy necessarily involves dishonesty - whether HMRC required to specifically plead and prove dishonesty - whether the FTT erred in failing to explain how the appellant's conduct might not involve dishonesty)

[2026] UKUT TCC 37

Common Room

Discussion

0 comments · About the Common Room →

No comments yet — start the discussion.

Voted-best comments help future students and feed Caselaw's AI study tools.

This case is reproduced verbatim from the public judgment published by The National Archives under the UK Government's Open Government Licence v3.0. If you appear in this case and believe it should not be published — for example because your conviction was quashed on appeal, you have statutory anonymity, or for other privacy reasons — request removal here.

Tax