References: [2015] UKUT 419 (TCC)
Links: Bailii
UTTC VALUE ADDED TAX – Missing Trader Intra-Community Fraud – whether taxable person should have known that its transactions were connected to fraud – whether deliberate failure to ask questions where taxable person aware of risk of fraud satisfies should have known test – Axel Kittel v Belgian State and Mobilx v HMRC considered – appeal dismissed
Last Update: 16-Oct-15 Ref: 553199
