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Decision Number: |
TC 00377 |
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Appellant:
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PCCI Limited |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
W Theodore O WALLACE
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Date Of Decision:
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12/02/2010 |
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Main Category:
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VAT - AVOIDANCE |
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Main Subcategory:
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Other |
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Notes:
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Input tax – MTIC fraud – Whether Appellant knew or should have known that by its purchases it participated in transactions connected with fraudulent evasion of VAT – Finding that Appellant should have known – Kittel ECJ [2009] STC 1537 applied – Applied dismissed
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Decision(s) to Download:
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TC00377.doc 
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