VAT – Preliminary Issue – Whether Ablessio Principle Only Applicable To Party Committing VAT Fraud Itself or also of application to a party who has facilitated VAT fraud of another party – applicable to both a party committing VAT fraud and a party facilitating VAT fraud – dishonesty of facilitating party not required – test is whether facilitating party knew or should have known it was facilitating VAT fraud
Citations:
[2022] UKFTT 47 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 20 April 2022; Ref: scu.675640