McCord v Revenue and Customs (VAT – Input Tax : Cars): FTTTx 12 Nov 2018

VALUE ADDED TAX – alleged fraud involving purchase and sale of 19 second hand ‘qualifying cars’ and other vehicles – whether fraudulent tax loss in chain of deals – yes in case of one seller, no in case of the other – whether appellant knew or should have known of connection with fraudulent tax loss – yes in case of 5 vehicles – appeal allowed in part.

Citations:

[2018] UKFTT 664 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 March 2022; Ref: scu.632405