VAT – alleged MTIC fraud – whether the Appellant knew or ought to have known that its transactions were connected with the fraudulent evasion of VAT – whether HMRC were able to prove that in relation to the relevant transactions there had been a fraudulent evasion of tax.
[2012] UKUT B4 (TCC)
Bailii
England and Wales
VAT
Updated: 18 January 2022; Ref: scu.462881