Else Refining and Recycling v HM Revenue and Customs: UTTC 10 Jan 2014

UTTC Value Added Tax – input tax – disallowance of input tax – MTIC fraud – whether fraudulent evasion of VAT – whether Appellant knew or should have known that its purchases were connected with fraud

Citations:

[2014] UKUT 8 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 August 2022; Ref: scu.520998