MTIC fraud – whether Appellant ‘knew or ought to have known’ of fraud in deal chains – Kittel test as reviewed in Mobilx Ltd (In Administration) -v- HMRC[2010]EWCA Civ 517 – apparently conflicting evidence as to the deal chains – identification of HMRC’s loss – extent and relevance of due diligence by Appellant – commercial reality of transactions – appeal dismissed.
Citations:
[2010] UKFTT 452 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 27 August 2022; Ref: scu.426589