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Decision Number: TC 00699
Appellant: Radarbeam Ltd
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Lady MITTING
Date Of Decision: 10/09/2010
Main Category: VAT - INPUT TAX
Main Subcategory: Other
Notes: VAT – input tax – alleged MTIC fraud and contra-trading – fraud established – whether Appellant “knew or should have known” – yes – it knew – appeal dismissed
Decision(s) to Download: TC00699.doc TC00699.doc