FTTTx VALUE ADDED TAX – input tax – denials of right to deduct on grounds that the Appellants knew or should have known that the transactions were part of fraud by others – alleged MTIC – whether shown that the Appellant’s transactions connected with fraudulent evasion of VAT – yes – whether Appellant knew or should have known of fraud – yes – valid refusals of right to deduct – appeals dismissed
[2015] UKFTT 47 (TC)
Bailii
England and Wales
VAT
Updated: 28 December 2021; Ref: scu.543199