3P Telephone Company Ltd v Revenue and Customs (Value Added Tax – Input Tax Credit): FTTTx 3 Feb 2020

VALUE ADDED TAX – input tax credit – missing trader fraud – electronic communication services – whether the appellant through its director knew or should have known of the connection with fraud – should have known – appeal dismissed

Citations:

[2020] UKFTT 69 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 November 2022; Ref: scu.649150