3Rd Generation Communication Ltd v Revenue and Customs: FTTTx 12 Oct 2010

VAT – MTIC fraud – application of the Kittel test as interpreted in Mobilx and Others v HMRC [2010] STC 1436 – Whether Appellant knew or ought to have known that its transactions were connected with a of fraudulent evasion of VAT – Appeal dismissed

Citations:

[2010] UKFTT 486 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 June 2022; Ref: scu.426603