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Decision Number: |
TC 00360 |
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Appellant:
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Quality Import Export Limited |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
A Edward SADLER
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Date Of Decision:
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28/01/2010 |
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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 – 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 |
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Decision(s) to Download:
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TC00360.doc 
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