Else Refining and Recycling Ltd v Revenue and Customs Commissioners  BVC 503
 UKUT 0008 (TCC)
Upper Tribunal (Tax and Chancery Chamber).
Croner-i understands this decision is to be appealed.
Hon Mr Justice Arnold.
Decision released 10 January 2014.
Value added tax – Input tax – Disallowance of input tax – Missing Trader Intra-Community (‘MTIC’) fraud – Whether fraudulent evasion of VAT – Whether appellant knew or should have known that its purchases were connected with fraud – Public Notice 726.