VALUE ADDED TAX – repayment of input tax refused – alleged MTIC fraud – whether transactions connected to fraud – whether actual and imputed knowledge of Appellant – contra-trading – whether knowledge of details of the fraud must be proved – transactions in clean chain taking place before transactions in dirty chain – whether conspiracy must be proved in contra-trading – appeal dismissed.
Citations:
[2011] UKFTT 566 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 03 September 2022; Ref: scu.449485
