Field Opportunities Ltd v Revenue and Customs (Value Added Tax – Denial of Relief for Input Tax): FTTTx 5 Aug 2019

VALUE ADDED TAX – denial of relief for input tax on the basis that the Appellant knew or should have known that the supplies in question were connected to the fraudulent evasion of VAT – conclusion that, on the balance of probabilities, the Appellant did not know, but should have known, of that connection – appeal dismissed

Citations:

[2019] UKFTT 0531 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 28 October 2022; Ref: scu.641316