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A One Distribution (UK) Ltd v Revenue and Customs: FTTTx 16 Sep 2010

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 October 2022; Ref: scu.426560

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