Peterborough Plant Sales Ltd v Revenue and Customs (VAT – Denial of Input Tax – Plant and Machinery Sales): FTTTx 18 Aug 2020

VAT – denial of input tax – plant and machinery sales – whether the appellant knew that the transactions were connected with the fraudulent evasion of VAT – yes, save for certain deals with one supplier – whether the appellant should have known that the transactions were connected with the fraudulent evasion of VAT – yes, save for certain deals with one supplier – appeal dismissed, save for certain deals with one supplier

Citations:

[2020] UKFTT 338 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 March 2022; Ref: scu.654094