[2101] UKUT 259 (TCC).

Upper Tribunal (Tax and Chancery Chamber).

Judge Roger Berner, Judge Timothy Herrington.

Decision released 24 July 2012.

Value added tax – Input tax – Missing trader intra-Community (MTIC) fraud – Constructive knowledge – Due diligence – Mobile phones – Whether taxpayer knew or should have known that transactions connected with fraud – Application of ‘only reasonable explanation’ test – Whether fraud could have been detected by due diligence – Alleged reliance on representations by HMRC – Whether First-tier Tribunal misdirected itself – Taxpayerʼs appeal dismissed.

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