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Decision Number: |
TC 01022 |
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Appellant:
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Mayfair Executive 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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01/03/2011 |
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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 case involving 13 purchases and sales made in a three day period and involving the same supplier and customer - high standard of due diligence - whether the Appellant knew or ought to have known that its transactions were connected to fraud - Appeal dismissed |
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Decision(s) to Download:
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TC01022.doc 
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