[2012] UKUT 50 TCC.

Upper Tribunal (Tax and Chancery Chamber).

Roth J.

Decision released 8 February 2012.

Value added tax – Input tax – Missing trader intra-Community (MTIC) fraud – Contra-trading – Knowledge or means of knowledge – Whether connection to fraudulent trading as condition of denial of right to deduct input tax required privity of contract with fraudulent trader – The ECJ case-law required involvement in rather than connection with fraud – Whether FTT applied correct test.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.