VALUE ADDED TAX – denial of relief for input tax on the basis that the Appellant knew or should have known that the supplies in question were connected to the fraudulent evasion of VAT – conclusion that, on the balance of probabilities, the Appellant did not know, but should have known, of that connection – appeal dismissed
Citations:
[2019] UKFTT 0531 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 28 October 2022; Ref: scu.641316