Mobilix Ltd (in Administration) v HM Revenue and Customs; Blue Sphere Global Ltd v Same Calltel Telecom Ltd and; Another v Same – Times Law Reports
Mobilix Ltd (in Administration) v HM Revenue and Customs; Blue Sphere Global Ltd v Same Calltel Telecom Ltd and; Another v Same
Court of Appeal
“Where a trader knew or should have known that by his purchase he was participating in a transaction connected with fraudulent evasion of value-added tax he lost his right to deduct input tax.”
The Times, 2nd June 2010
Source: www.timesonline.co.uk