|
Decision Number: |
TC 00375 |
|
Appellant:
|
VIP (Scotland) Ltd |
|
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Mr Kenneth MURE QC
|
|
Date Of Decision:
|
10/02/2010 |
|
Main Category:
|
VAT - INPUT TAX |
|
Main Subcategory:
|
Other |
|
Notes:
|
VALUE ADDED TAX – Deduction of input tax per Sections 25 and 26 VATA 1994 – repayment refused on basis that MTIC fraud involved – actual and imputed knowledge of taxpayer – Appeal Refused. |
|
Decision(s) to Download:
|
TC00375.doc 
|
