FTTTx VALUE ADDED TAX – MTIC – whether connection to fraud established via direct tax loss chains and contra-trading chains – yes – whether the Appellant knew or should have known of the connection – yes – whether alternatively input tax on supplies to the Appellant in relation to which the consideration remained unpaid after 6 months should be disallowed pursuant to s.26A VATA – yes – appeal dismissed
[2015] UKFTT 120 (TC)
Bailii
England and Wales
VAT
Updated: 28 December 2021; Ref: scu.544585