VDT INPUT TAX – MTIC – Mobile phones – Appellant claiming input tax on phones sold to Luxembourg trader – Direct chains – Whether acquisitions part of chains connected with VAT fraud – Yes – Whether Appellant a knowing participant – Yes – Appeal dismissed
Citations:
[2008] UKVAT V20883
Links:
Jurisdiction:
England and Wales
VAT
Updated: 04 October 2022; Ref: scu.301843