Jurisdiction(s):
United Kingdom

FTT clarifies one-year knowledge time limit for VAT assessments under VATA 1994 s73(6)(b), upholding HMRC in Kittel/missing trader fraud appeal (Jeneruhl Trade Ltd)

Published on: 11 February 2026

Published by a LexisNexis Tax expert

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Jeneruhl Trade Ltd and another v HMRC [2026] UKFTT 157 (TC)

HMRC refused approximately £900,000 of input tax claimed by the first appellant, asserting that its transactions were connected with VAT fraud and that the company knew, or ought to have known, of the fraudulent character of those transactions, invoking the Kittel principle. The central issue was whether the assessments were made within the limits laid down in section 73(6)(b) of the Value Added Tax Act 1994. That question turned on whether the assessments were issued within one year after evidence of facts, regarded by HMRC as sufficient to justify making the assessments in question, had actually come to its knowledge at that time...

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