[2014] UKUT 0028 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

Arnold J.

Decision released 23 January 2014.

Value added tax – Input tax – Disallowance of input tax – MTIC fraud – Whether appellant should have known that its purchase was connected with fraud.

  

  

  Craig Ferguson and Vivienne Tanchel, instructed by Aegis Tax, appeared for the Appellant

  Christopher Kerr and James Onalaja, instructed by the General Counsel and Solicitor to HMRC, appeared for the Respondents

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