VALUE ADDED TAX – input tax deductibility – restriction of right to deduct under principles in Kittel – appellant’s purchases of electronic goods were connected with fraudulent VAT evasion – did the appellant know the purchases were so connected? – held: the sole director did not know – but the shadowy organisation that effected the transactions did know – was the appellant fixed with that organisation’s knowledge? – Sandham applied – yes, it was – should the appellant have known? – held: yes: no other explanation for circumstance in which transactions took place – appeal dismissed
Citations:
[2021] UKFTT 450 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 11 April 2022; Ref: scu.671556