HMRC v Livewire Telecom Ltd; HMRC v Olympia Technology Ltd [EWHC] 15 (Ch)

26 Feb 2009

First published by De Voil Indirect Tax Intelligence, Issue 153, February 2009

A number of recent Tribunal decisions have concerned allegations of Missing Trade Intra Community (MTIC) fraud.  Central to those decisions has been the question whether the taxpayer knew or ought to have known that his transactions were connected with fraud and the correct test to be applied when considering the taxpayer’s state of knowledge in the light of the decision of the Court of Justice (ECJ) in Kittel v Belgium (Case C-439/04); Belgium v Recolta Recycling SPRL (Case C-440/04) (“Kittel). Livewire and Olympia are the first appeals from such decisions to reach the High Court.