[2014] UKUT 0271 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

Croner-i understands this decision is to be appealed.

Judge Colin Bishopp, Judge Edward Sadler

Decision released 20 June 2014

Value added tax – Input tax – Denial of right to deduct on grounds of knowledge of connection of appellantʼs transactions to fraud – Whether First-tier Tribunal entitled to reach conclusion of knowledge or means of knowledge – Yes – Appeal dismissed.



  Mr Patrick Green QC, Mr James Rivett and Ms Abigail Cohen, instructed by Maitland Walker, appeared for the Appellant

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