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Decision Number: TC 00137
Appellant: Euro Stock Shop Limited
Respondent: Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Dr K KHAN
Date Of Decision: 23/07/2009
Main Category: VAT - INPUT TAX
Main Subcategory: Other
Notes: Value Added Tax – Input Tax – Disallowance of input tax – MITC fraud – Whether fraudulent tax loss – Yes – Whether Appellant knew or should have known – Yes – Whether Appellant allowed to recover input tax – No – Appeal dismissed
Decision(s) to Download: TC00137.doc TC00137.doc