Euro Stock Shop Limited v The Commissioners for HM Revenue and Customs: [2010] UKUT 259 (TCC)

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: [2010] 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.

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