VALUE ADDED TAX – input tax deductibility – restriction of right to deduct under principles in Kittel – appellant’s purchases of printer consumables were connected with fraudulent VAT evasion – did the appellant know the purchases were so connected? – held: no – should it have known? – held: no – appeal allowed
[2021] UKFTT 72 (TC)
Bailii
England and Wales
Updated: 10 October 2021; Ref: scu.663655