Else Refining and Recycling v 皇冠体育app Commissioners for HM Revenue and Customs: [2014] UKUT 0008 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Arnold on 10 January 2014.
Read the full decision in .
Value Added Tax 鈥� input tax 鈥� disallowance of input tax 鈥� MTIC fraud 鈥� whether fraudulent evasion of VAT 鈥� whether Appellant knew or should have known that its purchases were connected with fraud.
Updates to this page
Published 1 December 2016