Euro Stock Shop Limited v HMRC: UTTC 23 Jul 2010

Value Added Tax – input tax – disallownace of input tax – MTIC fraud-whether fraudulent evasion of VAT-whether Appellant knew or should have known that its purchases were connected with fraud.
[2010] UKUT 259 (TCC), [2010] BVC 1539, [2010] STC 2454, [2010] STI 2346
Bailii
England and Wales

Updated: 04 March 2021; Ref: scu.428160