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Earthshine Ltd v Revenue and Customs: UTTC 20 Jun 2014

VALUE ADDED TAX – input tax – denial of right to deduct on grounds of knowledge of connection of appellant’s transactions to fraud – whether First-tier Tribunal entitled to reach conclusion of knowledge or means of knowledge – yes – appeal dismissed

[2014] UKUT 271 (TCC)
Bailii
England and Wales

VAT

Updated: 17 December 2021; Ref: scu.534514

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