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:
Jurisdiction:
England and Wales
VAT
Updated: 03 June 2022; Ref: scu.441766