Roots 89 Ltd v Revenue and Customs: FTTTx 28 Jan 2011

Value Added Tax – MTIC appeal – 16 purchases and sales of mobile phones in April 2006 – HMRC put to proof by the Appellant in demonstrating that the Appellant’s transactions were connected with fraudulent losses of tax – whether the Appellant knew or ought to have known that there could be no other reasonable explanation for his transactions than that they were connected to fraudulent tax losses – Appeal Dismissed

[2011] UKFTT 94 (TC)
England and Wales


Updated: 22 January 2022; Ref: scu.442830