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Decision Number: TC 00380
Appellant: Regent Commodities Ltd
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
David DEMACK
Date Of Decision: 12/02/2010
Main Category: VAT - INPUT TAX
Main Subcategory: Other
Notes: VAT – input tax repayment claim – MTIC fraud whether fraudulent tax losses in deal chains of alleged contra-traders – yes – whether connected to appellant – yes – whether appellant had knowledge or means of knowledge of connection to fraudulent tax losses – yes – appeal dismissed.
Decision(s) to Download: TC00380.doc TC00380.doc