FTTTx VALUE ADDED TAX – input tax – MTIC fraud – credit for input tax denied on grounds that the appellant knew or should have known that its transactions were connected with fraud – deal chains – whether connection with fraud established – whether appellant knew or should have known of connection with fraud – yes – appeal dismissed
[2015] UKFTT 255 (TC)
Bailii
England and Wales
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Updated: 01 January 2022; Ref: scu.549555