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Decision Number: |
TC 01889 |
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Appellant:
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Haroon Younas t/a Micromedia
Triton Communications Co Uk 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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23/01/2012 |
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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 – input tax – denial of right to deduct on grounds of alleged
knowledge or means of knowledge of fraud by others – involved in defaulter and contratrading
– whether appellants had knowledge of connection between their transactions and
fraudulent evasion of VAT – yes – whether appellants should have known that only
reasonable explanation for circumstances in which certain contra-trading transactions
took place were that it was connected to fraudulent evasion of VAT – yes – appeal
dismissed |
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Decision(s) to Download:
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TC01889.pdf 
TC01889a.pdf
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