VAT – input tax – denial of right to deduct on grounds of alleged knowledge or means of knowledge of fraud by others – alleged MTIC trading – admission by Appellant that fraud established and connected to Appellant’s transactions – whether Appellant knew or had means of knowledge of connection – held Appellant knew of fraud – appeal dismissed
[2011] UKFTT 353 (TC)
Bailii
England and Wales
Updated: 31 October 2021; Ref: scu.443109