FTTTx VAT- MTIC fraud – contra trading -denial of input tax – 52 transactions by three Appellants – common director – transactions connected with fraudulent tax losses-whether knew or should have known so connected – Kittel and Mobilx considered — lack of commercial negotiations – lack of due diligence – basic contractual documentation – HELD – knew deals connected with fraud – appeals dismissed.
[2015] UKFTT 442 (TC)
Bailii
England and Wales
VAT
Updated: 04 January 2022; Ref: scu.552725