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Notes:
|
Value Added Tax - MTIC transactions involving 19 deals - Sole issue
whether Appellant knew or ought to have known of the connection to
fraudulent VAT losses - Special significance of “diary” entries, implicitly
made by the person who had masterminded 6 of the 19 deals, the diary
having been seized by HMRC in the course of a separate criminal
investigation - Significance of links between the Appellant and its main
supplier – Appeal dismissed |
