Megantic v HM Revenue and Customs: UTTC 11 Jan 2011

Value Added Tax – input tax – MTIC fraud – admissibility of evidence – whether excluded by section 9(2) Crime (International Co-operation) Act 2003 – whether to be excluded as unreliable – whether to be excluded for non-compliance with direction.

[2011] UKUT B2 (TCC), [2011] BVC 1513, [2011] STI 305, [2010] UKUT 464 (TCC)
Bailii
England and Wales

VAT

Updated: 20 January 2022; Ref: scu.440796