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
Citations:
[2015] UKUT 419 (TCC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 05 August 2022; Ref: scu.553199
