Value Added Tax – MTIC appeal involving four transactions in relation to which input tax was disputed, undertaken by a company with a substantial bona fide business in related spheres – whether the Appellant knew that its transactions were connected to MTIC fraud — whether the terms of the transactions were inconsistent with anything but MTIC fraud -whether the due diligence was adequate and what would have been ascertained if reasonable further enquiries had been made – Appeal Dismissed
Citations:
[2010] UKFTT 439 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 04 October 2022; Ref: scu.426560
