Mon, 11 Oct 2010
Ian Bridge a member of chambers regulatory and crime teams conducted appeal proceedings before the UK First Tier Tribunal - Tax Chamber in the case of Masstech Limited
The judgment is available online at www.bailii.org.
The case is of interest as the appellant was successful in this MTIC case following the landmark decision Mobilex Ltd v. HMRC, HMRC v. Blue Sphere Global Ltd and Calltel Telecom Ltd v. HMRC  EWCA Civ 517
The case also raised significant issues relating to constructive knowledge in contra-trading cases, the veracity and reliability of LVO’s visit notes and remaining issues of objectivity/subjectivity following Moses judgment in Mobilx.
No5 Chambers has a busy team specialising in VAT.
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