VALUE ADDED TAX-input tax- MTIC appeal-whether First-tier Tribunal made errors of law in concluding that taxpayer neither knew or should have known that its transactions were connected to fraud-yes-appeal allowed and case remitted for reconsideration to differently constituted tribunal
References: [2015] UKUT 513 (TCC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 16 October 2020; Ref: scu.558938