[2010] TC 00380

[2010] UKFTT 68 (TC)

[The appeal against this decision is reported at [2011] BVC 1,650.]

David Demack (Judge) (chairman), Miss Susan Stott FCA, CTA (Member)

Decision released 12 February 2010

VAT – Input tax repayment claim – MTIC fraud whether fraudulent tax losses in deal chains of alleged contra-traders – Yes – Whether connected to appellant – Yes – Whether appellant had knowledge or means of knowledge of connection to fraudulent tax losses – Yes – Appeal dismissed.

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