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Decision Number: TC 00281
Appellant: Life Enterprises Ltd
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Dr David W WILLIAMS
Date Of Decision: 02/12/2009
Main Category: VAT - INPUT TAX
Main Subcategory: Other
Notes: Multiple trader intra-Community fraud – whether appellant knew or ought to have known of fraud connected to its transactions – evidence needed to establish fraud and connection
Decision(s) to Download: TC00281.doc TC00281.doc