FTTTx VALUE ADDED TAX – input tax – denial of right to deduct on grounds that the Appellant knew or should have known that the transactions were part of fraud by others – alleged MTIC – whether shown that the Appellant’s transactions connected with fraudulent evasion of VAT – yes – whether Appellant knew or should have known of fraud – yes – valid refusal of right to deduct – assessment and jurisdiction of the FTT – appeal dismissed
[2016] UKFTT 98 (TC)
Bailii
England and Wales
VAT
Updated: 10 January 2022; Ref: scu.560221