VALUE ADDED TAX – alleged fraud involving purchase and sale of 19 second hand ‘qualifying cars’ and other vehicles – whether fraudulent tax loss in chain of deals – yes in case of one seller, no in case of the other – whether appellant knew or should have known of connection with fraudulent tax loss – yes in case of 5 vehicles – appeal allowed in part.
Citations:
[2018] UKFTT 664 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 25 March 2022; Ref: scu.632405