Regent Commodities Limited v 皇冠体育app Commissioners for HM Revenue and Customs: [2011] UKUT 259 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Newey on 28 June 2011.

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VALUE ADDED TAX 鈥� input tax repayment claim 鈥� MTIC fraud 鈥� contratraders 鈥� whether Appellant knew or should have known that its transactions were connected with fraud.

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Published 1 December 2016