Mobile Sourcing Limited v 皇冠体育app Commissioners for HM Revenue and Customs: [2016] UKUT 0274 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Morgan and Judge Sinfield on 17 June 2016.
Read the full decision in .
VAT 鈥� MTIC 鈥� transactions connected with fraud 鈥� transactions effected by agent 鈥� agent knew or ought to have known that transactions were connected with fraud 鈥� whether knowledge of agent to be attributed to principal - preliminary issue on assumed facts