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Decision Number: |
TC 01473 |
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Appellant:
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Midland Mortgages Limited
Midland Enterprises UK Limited
Midland Communications UK Limited |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
John BROOKS
|
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Date Of Decision:
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27/09/2011 |
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Main Category:
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VAT - INPUT TAX |
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Main Subcategory:
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Time limits |
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Notes:
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VAT – Input Tax – Whether tax losses – If so whether tax they arose from
fraudulent evasion – Whether Appellants transactions connected with this
evasion – Whether Appellants knew or should have known – Mobilx &
Others v HMRC [2010] STC 1436, CA applied – Appeals dismissed |
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Decision(s) to Download:
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TC01473.pdf 
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