FTTTx VALUE ADDED TAX – input tax – MTIC – spent convictions – whether evidence of spent convictions should be admitted – section 7(3) Rehabilitation of Offenders Act 1974 – whether justice cannot be done without admitting evidence of spent convictions – fraudulent evasion of VAT – contra-trading – whether the appellant knew or should have known that its transactions were connected to fraudulent evasion of VAT- yes – appeal dismissed
Judges:
Guy Brannan J
Citations:
[2013] UKFTT 719 (TC)
Links:
Statutes:
Rehabilitation of Offenders Act 1974 7(3)
Jurisdiction:
England and Wales
VAT
Updated: 23 June 2022; Ref: scu.519589