Upper Tribunal Tax and Chancery decision of Mr Justice Arnold on 10 January 2014.
Read the full decision in Else Refining and Recycling v The Commissioners for HM Revenue and Customs.
Value Added Tax – input tax – disallowance of input tax – MTIC fraud – whether
fraudulent evasion of VAT – whether Appellant knew or should have known that its
purchases were connected with fraud.
Release date: 10 January 2014
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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