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Decision Number: |
TC 00704 |
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Appellant:
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A One Distribution (UK) Limited |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Howard NOWLAN
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Date Of Decision:
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16/09/2010 |
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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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Value Added Tax - MTIC appeal involving four transactions in relation to which input tax was disputed, undertaken by a company with a substantial bona fide business in related spheres - whether the Appellant knew that its transactions were connected to MTIC fraud -- whether the terms of the transactions were inconsistent with anything but MTIC fraud -whether the due diligence was adequate and what would have been ascertained if reasonable further enquiries had been made - Appeal Dismissed
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Decision(s) to Download:
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TC00704.doc 
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