Church Lane Developments Ltd v Revenue and Customs: FTTTx 6 Sep 2013

VALUE ADDED TAX – input tax – denial of right to deduct on grounds that the Appellant knew or should have known that the transaction was 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 – appeal dismissed

Citations:

[2013] UKFTT 469 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 August 2022; Ref: scu.515552