Annova Limited v HMRC: UTTC 23 Jan 2014

UTTC Value Added Tax – input tax – disallowance of input tax – MTIC fraud – whether Appellant should have known that its purchase was connected with fraud
[2014] UKUT 28 (TCC), [2014] BVC 505, [2014] STI 689, [2014] STC 1617
Bailii
England and Wales

Updated: 16 July 2021; Ref: scu.521225