A One Distribution (UK) Limited v The Commissioners for HM Revenue and Customs: [2011] UKUT 496 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Arnold on 21 December 2011.
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Value Added Tax 鈥� input tax 鈥� disallowance of input tax 鈥� MTIC fraud 鈥� transactions connected with fraudulent evasion of VAT 鈥� whether Appellant knew or should have known that its purchases were connected with VAT fraud.
Updates to this page
Published 1 December 2016