The Commissioners for HM Revenue and Customs v S and I Electronics PLC: [2012] UKUT 87 (TCC)
Upper Tribunal Tax & Chancery decision of Mr Justice Newey and Judge Walters on 12 March 2012.
Read the full decision in .
VALUE ADDED TAX 鈥� MTIC fraud 鈥� denial of input tax 鈥� whether trader knew or should have known that its purchases were connected with VAT fraud.
Updates to this page
Published 1 December 2016