Decision Summary Information

Back to Results | Search Again | Most Recent Decisions

Decision Number: TC 01799
Appellant: Spearmint Blue Limited
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Kevin POOLE
Date Of Decision: 07/02/2012
Main Category: VAT - INPUT TAX
Main Subcategory: Other
Notes: VAT - MTIC fraud – contra trading – fraud established both in dirty chain leading up to
contra trader and also by contra trader – insufficient evidence to show that Appellant knew
of either fraud, but held that it should have known – appeal dismissed
Decision(s) to Download: TC01799.pdf TC01799.pdf