Alleged MTIC fraud – Tribunal finding by majority that taxable person neither knew or should have known his transactions were connected with fraud – whether Tribunal applied the right legal test – yes – appeal dismissed.
Citations:
[2011] UKUT B6 (TCC), [2011] STI 640
Links:
Jurisdiction:
England and Wales
VAT
Updated: 13 September 2022; Ref: scu.440809