Hard Hat Logistics Ltd v Revenue and Customs (VAT – Input Tax : Other): FTTTx 13 Jun 2019

VALUE ADDED TAX – input tax – denial of right to deduct on grounds that the Appellant 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 – appeal dismissed

Citations:

[2019] UKFTT 386 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 October 2022; Ref: scu.641244