Decision Number: |
TC 01672 |
Appellant:
|
Crotek Limited
Crotek Systems Limited |
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Guy BRANNAN
|
Date Of Decision:
|
16/12/2011 |
Main Category:
|
VAT - INPUT TAX |
Main Subcategory:
|
Other |
Notes:
|
VALUE ADDED TAX – input tax – denial of right to deduct on grounds that the Appellants knew or should have known that the transactions were connected to the fraudulent evasion of VAT – whether Appellant “knew or should have known” of connection to fraud – yes – valid refusal of right to deduct – appeal dismissed |
Decision(s) to Download:
|
TC01672 A1.pdf TC01672 A2.pdf TC01672.pdf
|