VAT – input tax – MTIC fraud – conceded that deals connected with fraudulent evasion of VAT – whether trader knew or should have known of such connection – conclusion based on surrounding circumstances including financial information and lack of sufficient enquiries – both elements of test satisfied – appeal dismissed
Citations:
[2010] UKFTT 517 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 25 March 2022; Ref: scu.426618