VALUE ADDED TAX – input tax – denial of right to deduct on grounds
that the Appellants knew or should have known that the transactions were connected to the fraudulent evasion of VAT – whether Appellant ‘knew or should have known’ of connection to fraud – yes – valid refusal of right to deduct – appeal dismissed
Citations:
[2011] UKFTT 836 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 04 October 2022; Ref: scu.450893