Notes:
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VALUE ADDED TAX- – MTIC-sale of mobile phones and CPUs - appellant’s repayment claims of £5,146,446.38 and £887,118.75 respectively refused on grounds that the appellant knew or ought to have known that the transactions were part of an MTIC fraud -11 purchases and sales and two contra trades – appellant in ‘clean chain’ knew that the deals were part of a VAT fraud – appellant failed to attend hearing without good reason –appellant acted unreasonably in failing to attend – costs awarded to respondents - appeal dismissed |