Crotek Ltd and Another v Revenue and Customs: FTTTx 16 Dec 2011

VALUE ADDED TAX – input tax – denial of right to deduct on grounds
that the Appellants knew or should have known that the transactions were connected to the fraudulent evasion of VAT – whether Appellant ‘knew or should have known’ of connection to fraud – yes – valid refusal of right to deduct – appeal dismissed

Citations:

[2011] UKFTT 836 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 October 2022; Ref: scu.450893