Else Refining and Recycling v The Commissioners for HM Revenue and Customs: [2014] UKUT 0008 (TCC)

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.

Published 1 December 2016