FTTTx VALUE ADDED TAX – MTIC fraud – whether the appellant knew or should have known of the connection between its purchases in relation to which deduction of input VAT was claimed and fraudulent evasion of VAT – held deduction of the input tax would be denied because the appellant knew of the connection or if it did not then it knew that the only reasonable explanation for the transactions in issue was that they were connected with fraudulent evasion of VAT – appeal dismissed
[2014] UKFTT 354 (TC)
Bailii
England and Wales
VAT
Updated: 03 December 2021; Ref: scu.525334
