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Decision Number: TC 00971
Appellant: Roots 89 Limited
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Howard NOWLAN
Date Of Decision: 28/01/2011
Main Category: VAT - INPUT TAX
Main Subcategory: Other
Notes: Value Added Tax - MTIC appeal - 16 purchases and sales of mobile phones in April 2006 - HMRC put to proof by the Appellant in demonstrating that the Appellant’s transactions were connected with fraudulent losses of tax - whether the Appellant knew or ought to have known that there could be no other reasonable explanation for his transactions than that they were connected to fraudulent tax losses - Appeal Dismissed

Decision(s) to Download: TC00971.doc TC00971.doc