From www.accountingweb.co.uk: (UK context) Promeridian Services Ltd appealed a decision by HMRC over the denial of input tax recovery related to VAT fraud linked to its labour supplier, Total Construct Services Limited.

The First Tier Tribunal found that the company’s director, Leon Marian, lacked knowledge of the fraud despite HMRC’s claims of his prior industry experience, and ultimately allowed the appeal against both the Kittel and Ablessio decisions.

The tribunal determined that while certain factors raised by HMRC were suspicious, they were insufficient to prove that Promeridian Services knowingly engaged in fraudulent practices.