Euro Stock Shop Ltd v Revenue and Customs Commissioners.  BVC 1,539
 UKUT 259 (TCC).
Upper Tribunal (Tax and Chancery Chamber).
Decision released 23 July 2010.
Value added tax – Input tax – Disallowance of input tax – Missing trader intra‐Community (MTIC) fraud – Whether fraudulent evasion of VAT – Whether taxpayer knew or should have known purchases connected with fraud – Taxpayer's appeal dismissed.