FTTTx Value Added Tax – MTIC case involving one purchase and sale of products not regularly associated with MTIC fraud by a company whose only director claimed that he was oblivious to MTIC frauds – whether such ignorance was established – how to apply the ‘ought to have known’ element of the Kittel test in these circumstances – Appeal allowed.
Citations:
[2010] UKFTT 386 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 23 August 2022; Ref: scu.422358