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:
Jurisdiction:
England and Wales
VAT
Updated: 11 June 2022; Ref: scu.426603