Sceptre Services v Revenue and Customs (Includes Annex 1): FTTTx 20 Apr 2011

FTTTx Value Added Tax – Input tax – Disallowance of input tax on basis MTIC fraud – Appellant knew or ought to have known trade connected with fraud – Whether legitimate expectation input tax would be repaid on basis due diligence said by HMRC to be adequate – No – Appeal dismissed

Citations:

[2011] UKFTT 265 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 07 June 2022; Ref: scu.443007