[2014] 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.

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