VAT Dispute Expert Evidence
VAT disputes before the FTT frequently require expert evidence on the knowledge test in MTIC fraud cases, technical supply classification, and input tax entitlement. The tax expert witness provides independent analysis separate from forensic transaction tracing.
Under Mobilx Ltd v HMRC [2010], HMRC must prove actual or constructive knowledge before denying input tax. Expert evidence on due diligence, red flags, and the knowledge test has achieved cancellation of substantial VAT assessments.
VAT expert witnesses also address technical VAT treatment disputes including place of supply, zero-rating, and partial exemption methodology.
| Aspect | Detail |
|---|---|
| Knowledge test | Analysis of actual and constructive knowledge of fraud connection |
| Due diligence | Review of commercial checks and red flag assessment |
| Transaction tracing | Chain analysis in MTIC and carousel fraud cases |
| VAT technical | Supply classification, place of supply, and input tax entitlement |
Frequently Asked Questions
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