Else Refining and Recycling v HM Revenue and Customs; UTTC 10 Jan 2014

References: [2014] UKUT 8 (TCC)
Links: Bailii
UTTC Value Added Tax – input tax – disallowance of input tax – MTIC fraud – whether fraudulent evasion of VAT – whether Appellant knew or should have known that its purchases were connected with fraud