FTTTx MTIC fraud – application of the Kittel test as interpreted in the Mobilx decision – whether Appellants knew or ought to have known of fraud in their transactions – findings that appellants did know or should reasonably have known of fraud in all transactions under appeal.
Citations:
[2010] UKFTT 367 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 23 August 2022; Ref: scu.422359