Upper Tribunal Tax and Chancery decision of Mr Justice Arnold on 23 July 2010.
Read the full decision in Euro Stock Shop Limited v The Commissioners for HM Revenue and Customs:  UKUT 259 (TCC).
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: 23 July 2010
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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