A One Distribution (UK) Limited v The Commissioners for HM Revenue and Customs: [2011] UKUT 496 (TCC)

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: [2011] 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.

Published 1 December 2016