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JMC Electronics Ltd v Revenue and Customs: FTTTx 30 May 2013

FTTTx VALUE ADDED TAX – MTIC fraud – whether trader entitled to recover input tax -transactions formed part of transaction chain which was connected with VAT fraud – whether trader knew or should have known its transactions were connected with VAT fraud – trader knew of connection – alternatively, trader should have known of connection – appeal dismissed

[2013] UKFTT 325 (TC)
Bailii
England and Wales

VAT

Updated: 17 November 2021; Ref: scu.513446

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