Digit Three Ltd v Revenue and Customs: FTTTx 3 May 2013

FTTTx VAT – MTIC fraud – repayment of input tax refused – whether tax loss caused by fraud – held yes – whether Appellant knew transactions connected with fraudulent evasion of VAT – held yes – whether Appellant should have known transactions connected with fraudulent evasion of VAT – held yes – appeal dismissed

[2013] UKFTT 288 (TC)
Bailii
England and Wales

VAT

Updated: 17 November 2021; Ref: scu.513441