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Decision Number: TC 00936
Appellant: Cell Trading (UK) Ltd
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Mr Kenneth MURE QC
Date Of Decision: 17/01/2011
Main Category: VAT - REPAYMENTS
Main Subcategory: Vat - repayments
Notes: VALUE ADDED TAX – repayment of input tax refused –MTIC fraud – actual and imputed knowledge of Appellant – Appeal Dismissed.
Decision(s) to Download: TC00936.doc TC00936.doc  
TC00936a.pdf TC00936a.pdf