Euro Stock Shop Limited v HMRC: UTTC 23 Jul 2010

Value Added Tax – input tax – disallownace 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:

[2010] UKUT 259 (TCC), [2010] BVC 1539, [2010] STC 2454, [2010] STI 2346

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 01 September 2022; Ref: scu.428160