VALUE ADDED TAX – Soft-drinks – In relation to some deals, whether HMRC have discharged their burden in relation to establishing connection to fraud? – No – In relation to other deals, whether the Appellant knew or should have known of the connection to fraud? – Yes – Appeal allowed in part, dismissed in part
[2021] UKFTT 286 (TC)
Bailii
England and Wales
Updated: 25 October 2021; Ref: scu.667927