Pcci Ltd v Revenue and Customs: FTTTx 12 Feb 2010

FTTTx Input tax – MTIC fraud – Whether Appellant knew or should have known that by its purchases it participated in transactions connected with fraudulent evasion of VAT – Finding that Appellant should have known – Kittel ECJ [2009] STC 1537 applied – Applied dismissed

Citations:

[2010] UKFTT 65 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 August 2022; Ref: scu.408928