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Decision Number: |
TC 01213 |
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Appellant:
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Flashpoint Technology Ltd |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
David DEMACK
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Date Of Decision:
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01/06/2011 |
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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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VAT – input tax – denial of right to deduct on grounds of alleged knowledge or means of knowledge of fraud by others – alleged MTIC trading – admission by Appellant that fraud established and connected to Appellant’s transactions – whether Appellant knew or had means of knowledge of connection – held Appellant knew of fraud – appeal dismissed |
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Decision(s) to Download:
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TC01213.doc 
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