VALUE ADDED TAX – denial of repayment of input tax due to MTIC fraud – FTT concluding that the taxpayer knew that its transactions were co311ected with fraud – whether extension to contra-trading transactions compatible with the right to deduct under EU law – whether case should be referred to the Court of Justice to consider the issue – whether HMRC bound to plead fraud or conspiracy to succeed
[2015] UKUT 311 (TCC)
Bailii
England and Wales
VAT
Updated: 04 January 2022; Ref: scu.553183