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Decision Number: |
v 20901 |
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Appellant:
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Blue Sphere Global Limited |
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Respondent:
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Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
John CLARK
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Date Of Decision:
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17/12/2008 |
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Main Category:
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VAT - INPUT TAX |
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Main Subcategory:
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Other |
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Notes:
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VAT – Input tax – MTIC fraud – whether tax loss – yes – attributable to fraudulent evasion of VAT – yes – contra-trading – whether Appellant’s purchases connected – yes – whether Appellant should have known of the fraud – yes – inadequacy of enquiries – nature of evidence to show whether Appellant should have known – appeal dismissed
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Decision(s) to Download:
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20901.doc 
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