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Decision Number: TC 01923
Appellant: Darren Richard Leitch t/a London Mobile Communications
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Roger BERNER
Date Of Decision: 29/03/2012
Main Category: VAT - INPUT TAX
Main Subcategory: Other
Notes: VAT – input tax – missing trader intra-community (MTIC) fraud – whether
the Appellant knew or should have known that his transactions in question
were connected to fraudulent evasion of VAT
Decision(s) to Download: TC01923.pdf TC01923.pdf