VAT – input tax – denial of right to deduct on grounds of alleged knowledge or means of fraud by others – alleged MTIC trading – whether fraud established – yes – whether Appellant ‘knew or should have known’ of fraud – yes – appeal dismissed
Citations:
[2010] UKFTT 279 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 16 October 2022; Ref: scu.422280