M and M (Cambridge) Llp v Revenue and Customs (VAT – Acquisition and Export of Luxury Vehicles): FTTTx 20 Feb 2020

VAT – acquisition and export of luxury vehicles – denial of input tax credit on Kittel grounds – denial of zero rating on Mecsek grounds – whether defaulting traders fraudulent – yes – whether Appellant knew or should have known – held Appellant knew and should have known – appeal dismissed

Citations:

[2020] UKFTT 107 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 November 2022; Ref: scu.649180