Regent Commodities Limited v HM Revenue and Customs: UTTC 28 Jun 2011

UTTC VALUE ADDED TAX – input tax repayment claim – MTIC fraud – contra-traders – whether Appellant knew or should have known that its transactions were connected with fraud.

Judges:

Newey J

Citations:

[2011] UKUT 259 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 June 2022; Ref: scu.441766