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Supreme Court refuses permission in MTIC test case

1 July 2011

By decision of 28 June 2011, communicated to the parties on 1 July 2011 the Supreme Court has declared inadmissible the application by Mobilx for permission to appeal out of time against the MTIC VAT fraud decision of the Court of Appeal in Mobilx Ltd & Ors v HM Revenue & Customs [2010] EWCA Civ 517. Philip Moser of Monckton Chambers acted for HMRC in its submissions to the Supreme Court.

This brings to an end the series of post-Kittel MTIC test cases which began with Calltel & Opto v HMRC [2007] UKVAT 20266 and in the course of which Melanie Hall QC, Philip Moser, Fiona Banks and the late Ian Hutton of Monckton Chambers had all acted for the successful Commissioners.

For further information, our case note can be found here.

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Philip Moser QC