FTTTx VAT – MTIC – preliminary issue – knew or should have known of fraud – outsourced trades to agent – agent knew of fraud -fraud of agent against Appellant – fraud exception for agents and employees – Greener Solutions applied -connection of fraud with disputed VAT transactions – fraud of agent not directly related to disputed VAT transactions – fraud exception does not apply – appeal dismissed.
[2014] UKFTT 1089 (TC)
Bailii
England and Wales
VAT
Updated: 24 December 2021; Ref: scu.540306