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)
Bailii
England and Wales
VAT
Updated: 22 January 2022; Ref: scu.442830