Decision Number: |
TC 00360 |
Appellant:
|
Quality Import Export Limited |
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
A Edward SADLER
|
Date Of Decision:
|
28/01/2010 |
Main Category:
|
VAT - INPUT TAX |
Main Subcategory:
|
Other |
Notes:
|
VAT – MTIC fraud – whether trader entitled to recover input tax – whether assessed transaction formed part of transaction chain which was connected with VAT fraud – yes – whether trader knew or should have known assessed transaction was connected with VAT fraud – trader knew of connection – appeal dismissed |
Decision(s) to Download:
|
TC00360.doc
|