FTTTx Vat – Avoidance : Other – restriction of deduction of input tax under the ‘Kittel’ principle – whether non-payment of VAT by associated company was fraudulent – whether inaccuracy in return was ‘deliberate’ – paragraph 3 Schedule 24 Finance Act 2007 – appeals dismissed
[2016] UKFTT 687 (TC)
Bailii
England and Wales
VAT
Updated: 24 January 2022; Ref: scu.570578
