[2010] UKUT 259 (TCC).

Upper Tribunal (Tax and Chancery Chamber).

Arnold J.

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.

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