VALUE ADDED TAX – input tax – MTIC appeal – whether connection with fraud established – whether, if so, appellant should have known of that connection – inadequate explanation of F-tT’s reasoning and conclusions – whether evidence sufficient to support F-tT’s conclusions – yes – appeal dismissed
[2014] UKUT 328 (TCC)
Bailii
England and Wales
VAT
Updated: 20 December 2021; Ref: scu.535704