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Decision Number: |
TC 01411 |
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Appellant:
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Digi Trade Limited |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Guy BRANNAN
|
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Date Of Decision:
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22/08/2011 |
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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 – repayment of input tax refused –alleged MTIC fraud – whether transactions
connected to fraud – whether actual and imputed knowledge of Appellant – contra-trading – whether knowledge of
details of the fraud must be proved – transactions in clean chain taking
place before transactions in dirty chain – whether conspiracy must be
proved in contra-trading - appeal dismissed. |
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Decision(s) to Download:
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TC01411.pdf 
TC01411A.pdf
TC01411B.pdf
TC01411C.pdf
TC01411D.pdf
TC01411E.pdf
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