VAT – MTIC fraud – input tax – whether the purchases by the Appellant in the identified deals were ‘connected with fraudulent evasion of VAT’ as per Axel Kittel at para. [61] – held yes – whether the Appellant was a taxable person who knew or should have known that by its purchase it was participating in a transaction ‘connected with fraudulent evasion of VAT’ – held that HMRC had not proved knowledge but that the Appellant should have known of the connection in the case of each deal – Appeal dismissed
Citations:
[2010] UKFTT 131 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 23 July 2022; Ref: scu.408948