No. 20,533

Decision given on 10 January 2008 by Dr Avery Jones CBE (Chairman).

Input tax – MTIC fraud – Contra-trading – Whether the appellant knew or ought to have known about the fraud.

  The issue was whether the appellant knew, or ought to have known, that in the course of its trading it was involved in Missing Trader Intra-Community (MTIC) fraud transactions.

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