UTTC VAT – Missing Trader Inter-Community fraud, contra-trading, whether the appellant knew or should have known that the transactions were connected to fraudulent evasion of VAT. Did the FTT apply the right test? Yes. Appeal dismissed.
[2014] UKUT 307 (TCC)
Bailii
England and Wales
Updated: 17 June 2021; Ref: scu.534527 br>