VAT – MTIC – VAT qualifying second hand cars – denial of input tax in the sum of pounds 116,582.36 – the appellant did not dispute that there was a tax loss, that the tax loss resulted from fraudulent evasion of VAT and that the transactions were connected with fraudulent evasion of VAT- whether or not the appellant knew that the transactions were connected with fraudulent evasion of VAT – no – whether or not the appellant should have known that the transactions were connected with the fraudulent evasion of VAT – yes – appeal in respect of pounds 116,582.36 dismissed – denial of input tax in the sum of pounds 2,833.33 – HMRC accepted that this was properly claimed – appeal in respect of pounds 2,833.33 allowed.
Citations:
[2018] UKFTT 487 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 25 October 2022; Ref: scu.632274