FTTTx Value Added Tax – MTIC appeal involving purchases of razor blades by the Appellants in April and May 2006 – whether the Appellants should have known that their purchases were connected to the fraudulent evasion of VAT – appeals dismissed
Citations:
[2012] UKFTT 55 (TC)
Links:
Jurisdiction:
England and Wales
Cited by:
Appeal from – Davis and Dann Ltd and Precis (1080) Ltd v HMRC UTTC 6-Aug-2013
UTTC VALUE ADDED TAX – denial of repayment of input tax due to MTIC fraud – ‘grey market’ transaction in razor blades – nature of and terms on which transactions entered into – other parties to the transactions . .
At FTTTx – Davis and Dann Ltd and Another v HM Revenue and Customs CA 15-Mar-2016
The Revenue appealed from rejection of its refusal to refund input tax in the basis that the company though itself innocent of VAT fraud should have understood that the transaction was part of a MTIC fraud. The court was now asked whether the Upper . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 04 October 2022; Ref: scu.450797