DD Jewellers Ltd v Revenue and Customs: FTTTx 28 Aug 2013

FTTTx 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

[2013] UKFTT 462 (TC)
Bailii
England and Wales

VAT

Updated: 20 November 2021; Ref: scu.515201