Just Fabulous (UK) Ltd v HM Revenue and Customs [2007] EWHC 521 (Admin)

First published by De Voil Indirect Tax Intelligence, Issue 131, April 2007

Just Fabulous (UK) Ltd v HM Revenue and Customs was one of three cases which were not consolidated but were effectively heard together by the Administrative Court (Burton J), each relating to the powers of HM Revenue and Customs (“HMRC”) in relation to so-called “contra-trading” fraud, a variation of MTIC or carousel fraud.