JDI Trading Ltd v Revenue and Customs: FTTTx 16 Oct 2012

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 09 November 2022; Ref: scu.466216