MTIC FRAUD TRIBUNAL SUCCESS

CTM appeared for the client, Ulster Metal Refiners Limited, in this soft drinks MTIC case in which the Tribunal found that HMRC had not properly traced the vast majority of the supply chains on which input tax had been denied and, therefore, had not established a connection with fraud in those deals. The appeal was accordingly allowed in relation to some £420,000 (90%) of the denied input tax.

This case underscores the importance of properly analysing whether HMRC’s supply chain tracing withstands scrutiny.

It represents the 7th successful MTIC Tribunal appeal where CTM has been instructed.

The link to the full decision is https://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08229.pdf