FTTTx VAT – Missing Trader Intra-community Fraud – Contra-trading – traced to defaulting trader- traced to tax loss – linked to fraudulent evasion -known or should have known that transactions connected to fraud – case management – adjournment applications -fair and just hearing – Appellants no legal representation – Appellants’ representative and main witness ill health – medical evidence required – proceeding in absence of Appellants’ representative – adjournment requests denied.
[2014] UKFTT 985 (TC)
Bailii
England and Wales
VAT
Updated: 23 December 2021; Ref: scu.539005