|
Decision Number: |
TC 01181 |
|
Appellant:
|
Greystone International Limited |
|
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
John L WALTERS QC
|
|
Date Of Decision:
|
13/05/2011 |
|
Main Category:
|
VAT - INPUT TAX |
|
Main Subcategory:
|
Other |
|
Notes:
|
VAT – MTIC fraud – input tax – whether the purchases by the Appellant in the identified deals were “connected with fraudulent evasion of VAT” as per Axel Kittel at para. [61] – held they were – whether the Appellant was a taxable person who knew or should have known that by its purchase it was participating in a transaction “connected with fraudulent evasion of VAT” – held it was a taxable person who both knew and should have known this – appeal dismissed |
|
Decision(s) to Download:
|
TC01181.doc 
|
