VAT – MTIC fraud – whether trader entitled to recover input tax – whether transactions formed part of transaction chain which was connected with VAT fraud – yes – whether trader knew or should have known its transactions were connected with VAT fraud – trader knew of connection – appeal dismissed
Citations:
[2011] UKFTT 75 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 09 February 2022; Ref: scu.442802