FTTTX VAT – input tax – right to deduct – MTIC fraud alleged – Mobilx guidelines – standard of proof – knowledge of fraud needed – contra-trading – admissibility of evidence – adequacy of circumstantial evidence – evidence as to grey market trading patterns – independence of expert witnesses – appeal allowed
Citations:
[2013] UKFTT 253 (TC)
Links:
Jurisdiction:
England and Wales
Cited by:
Appeal from – CCA Distribution Ltd v Revenue and Customs CA 23-Nov-2017
. .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 09 February 2022; Ref: scu.491852