FTTTx VALUE ADDED TAX D input tax D denial of right to deduct on grounds that the Appellant knew or should have known that the transaction was part of fraud by others D alleged MTIC D whether shown that the AppellantOs transactions connected with fraudulent evasion of VAT D yes D whether Appellant ‘knew or should have known’ of fraud D yes D valid refusal of right to deduct D appeal dismissed
[2014] UKFTT 742
Bailii
England and Wales
VAT
Updated: 20 December 2021; Ref: scu.535785