Unwarranted attack on VAT

Article by John Davison, Indirect Tax Partner with Baker Tilly, London. This article appeared in the June 2003 issue of Tax Adviser. On 1 May, Customs & Excise won an important tribunal decision. This concerned the appeal of Bond House Systems Ltd (Decision No. 18,100) and was part of Customs' campaigned to prevent carousel VAT fraud using computer chips and mobile telephones. This decision will have far reaching effects. A brief outline of the problem and effects is described here and a response from Customs has been invited so they can explain their position.

Technical Department
020 7235 9381

June 2003 by John Davison