VAT – Whether allegations of fraud should be restricted to those pleaded – Admissibility of evidence – Whether Appellant knew or should have known that its transactions were connected to MTIC fraud – No – Mobilx v HMRC [2010] STC 1463 applied – Appeal allowed
Citations:
[2012] UKFTT 642 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 09 November 2022; Ref: scu.466216