Ian Bridge in HMRC v Infinity

Thu, 14 May 2015

Ian Bridge specialises in VAT. He is regularly instructed in substantial cases in an advisory capacity and as an advocate in the tax tribunals. He has been instructed in numerous criminal cases where VAT and tax fraud is alleged.

In this judgment he successfully resisted an appeal to the Upper Tier Tribunal against a decision of the First Tier Tribunal to strike out evidence relating to alleged fraud.

The judgment is important in defining the circumstances in which HMRC can rely upon Regulation 14 of the VAT Regulations to deny input reclaims when it is alleged that the goods described did not exist. The decision also has ramifications for cases where a denial of a VAT reclaim is justified on the basis that despite paperwork suggesting the contrary goods have not actually been exported and hence the transactions are not VAT exempt.

In such cases the invoice is adequate to generate an input reclaim if on its face it meets with the Regulation 14. If VAT is to be denied in such cases HMRC must be able to prove on balance that the exporter knew or had the means of knowing that his transaction was connected to a fraudulent loss of VAT.

Please click here to view Ian Bridge’s profile.

Related articles

Personal Injury analysis: This analysis considers Master Cook’s judgment in RXK in which he sets out the circumstances in which the court will order an interim payment despite final quantification still being some years hence. It explains why this will be welcome news for claimant solicitors, even though no substantive decision was given in the case....

Date: Wed, 04 Dec 2019
No5 Barristers’ Chambers joined forces with Moore Blatch Solicitors to host an “inspiring evening” to mark the centenary of women in law....

Date: Thu, 28 Nov 2019
In her article published today in the New Law Journal, “Duty of care: Inadequate safety nets?"...

Date: Fri, 19 Jul 2019