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Notes:
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VALUE ADDED TAX- – MTIC-sale of mobile phones- appellant’s repayment claim for refused on grounds that the appellant knew that the transaction was part of an MTIC fraud - set off of input tax of £8,397,212.57 against output tax of £8,397,942.60 in dirty chain– appellant in ‘clean chain’ claiming repayment £967,802.50 knew that the deals were part of a VAT fraud –- appeal dismissed |
