Decision Summary Information

Back to Results | Search Again | Most Recent Decisions

Decision Number: TC 00298
Appellant: POWA (Jersey) Limited
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Colin BISHOPP
Date Of Decision: 11/12/2009
Main Category: VAT - INPUT TAX
Main Subcategory: Other
Notes: VALUE ADDED TAX — input tax — denial of right to deduct on grounds of alleged knowledge or means of knowledge of fraud by others — alleged MTIC and contra-trading — whether shown that appellant’s transactions connected with fraudulent evasion of VAT — yes — whether appellant “knew or should have known” of fraud — yes — right to deduct validly refused — appeal dismissed
Decision(s) to Download: TC00298.doc TC00298.doc