“…State; Belgian State v Recolta Recycling SPRL (Joined Cases C-439/04 and C-440/04) [2006] ECR I-6161, [2008] STC 1537 and Mobilx Ltd (in Administration) v HMRC [2010] EWCA Civ 517.…”
“…(see paragraphs 59 and 61 of the judgment). In Mobilx Ltd v Revenue and Customs Commissioners [2010] EWCA Civ 517, [2010] STC 1436, the Court of Appeal held that the fact that a trader knew or should have known that a transaction was more likely than not to be connected wi…”
“…The principal domestic authority in this area is Mobilx Ltd (in Administration) v HMRC [2010] EWCA Civ 517 (‘Mobilx’). The three appeals disposed of in Mobilx were the first cases to reach the Court of Appeal following the CJEU’s Kittel judgment. The main issue in t…”