Annova Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0028 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Arnold on 23 January 2014.

Read the full decision in Annova Limited v The Commissioners for HM Revenue and Customs

Value Added Tax – input tax – disallowance of input tax – MTIC fraud – whether Appellant should have known that its purchase was connected with fraud.

Published 1 December 2016