Annova Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0028 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Arnold on 23 January 2014.
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Value Added Tax 鈥� input tax 鈥� disallowance of input tax 鈥� MTIC fraud 鈥� whether Appellant should have known that its purchase was connected with fraud.
Updates to this page
Published 1 December 2016