VALUE ADDED TAX – input tax – MTIC fraud – credit for input tax denied on grounds that the appellant knew or should have known that its transactions were connected with fraud – fair hearing – appellant unable to fund representation without access to funds in dispute – contra trading – whether appellant knew or should have known of connection with fraud – yes – appeal dismissed
Citations:
[2014] UKFTT 156 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 16 May 2022; Ref: scu.521727
