VAT – denial of input tax – plant and machinery sales – whether the appellant knew that the transactions were connected with the fraudulent evasion of VAT – yes, save for certain deals with one supplier – whether the appellant should have known that the transactions were connected with the fraudulent evasion of VAT – yes, save for certain deals with one supplier – appeal dismissed, save for certain deals with one supplier
Citations:
[2020] UKFTT 338 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 27 March 2022; Ref: scu.654094