Upper Tribunal Tax and Chancery decision of Mr Justice Arnold on 21 December 2011.
Read the full decision in A One Distribution (UK) Limited v The Commissioners for HM Revenue and Customs:  UKUT 496 (TCC).
Value Added Tax – input tax – disallowance of input tax – MTIC fraud –
transactions connected with fraudulent evasion of VAT – whether Appellant knew
or should have known that its purchases were connected with VAT fraud.
Release date: 21 December 2011
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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