MD Construction (Bradford) Ltd v Revenue and Customs (VAT – Input Tax : Evidence for Claim): FTTTx 4 Sep 2018

VALUE ADDED TAX – Wholesale scrap metal transactions undertaken by Appellant building company – Denial of input tax – Was there a tax loss? – Yes – Did that loss result from fraudulent evasion? – Yes – Were the transactions subject to the appeal connected with that evasion? – Yes – Did the Appellant know or should it have known that the transactions were connected with fraud? – Yes – Appeal dismissed

Citations:

[2018] UKFTT 532 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 October 2022; Ref: scu.632313