VAT – MTIC fraud – input tax – whether the purchases by the Appellant in the identified deals were ‘connected with fraudulent evasion of VAT’ as per Axel Kittel at para. [61] – held they were – whether the Appellant was a taxable person who knew or should have known that by its purchase it was participating in a transaction ‘connected with fraudulent evasion of VAT’ – held it was a taxable person who both knew and should have known this – appeal dismissed
[2011] UKFTT 321 (TC)
Bailii
England and Wales
VAT
Updated: 02 November 2021; Ref: scu.443041