Value Added Tax – MTIC transactions involving 19 deals – Sole issue whether Appellant knew or ought to have known of the connection to fraudulent VAT losses – Special significance of ‘diary’ entries, implicitly made by the person who had masterminded 6 of the 19 deals, the diary having been seized by HMRC in the course of a separate criminal investigation – Significance of links between the Appellant and its main supplier – Appeal dismissed
Citations:
[2012] UKFTT 538 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 13 November 2022; Ref: scu.466096