VAT – denial of credit for input tax on basis that Appellant knew or should have known that its transactions were connected with the fraudulent evasion of VAT – sale of airtime – transaction chains involve both direct chains and contra trading – Appellant knew and should have known – appeal dismissed
[2020] UKFTT 247 (TC)
Bailii
England and Wales
Updated: 23 October 2021; Ref: scu.652275
