VALUE ADDED TAX – input tax – denial of right to deduct on grounds of alleged knowledge or means of knowledge of fraud by others – alleged MTIC and contra-trading – whether shown that appellant’s transactions connected with fraudulent evasion of VAT – yes – whether appellant ‘knew or should have known’ of fraud – yes – right to deduct validly refused – appeal dismissed
[2009] UKFTT 360 (TC)
Bailii
England and Wales
VAT
Updated: 04 December 2021; Ref: scu.409169
