[2016] UKUT 0274 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

Mr Justice Morgan and Judge Greg Sinfield

Decision released 17 June 2016

Value added tax – MTIC – Transactions connected with fraud – Transactions effected by agent – Agent knew or ought to have known that transactions were connected with fraud – Whether knowledge of agent to be attributed to principal – Preliminary issue on assumed facts.

  

  

  Mr Geoffrey Cox QC (instructed by The Khan Partnership LLP) appeared for the appellant

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