- RS Global Ltd involved in MTIC fraud case regarding mobile phone sales to EU companies
- Zero-rating denial on EU sales and personal liability notice against director Mr Agarwal
- Appellants challenged fraud evidence and VAT liability
- FTT found HMRC had a reasonable prospect of proving fraud
- Dismissed application to dismiss the case
- VAT liability argument presented two scenarios: zero-rating if no fraud, reverse charge if fraud proven
- FTT dismissed both arguments, confirming VAT liability with RS Global
- Domestic reverse charge not applicable due to anti-fraud measures and jurisdiction issues
- Decision reinforces HMRC’s authority in MTIC fraud cases and clarifies VAT liability in EU sales
Source: deeksvat.co.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
