HS Tank and Sons Ltd v Revenue and Customs: FTTTx 9 Nov 2012

FTTTx VALUE ADDED TAX – input tax – MTIC fraud – credit for input tax denied on grounds that the appellant knew or should have known that its transaction was connected with fraud – whether appellant knew or should have known of connection with fraud – yes – appeal dismissed

Citations:

[2013] UKFTT 777 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 November 2022; Ref: scu.472743