Mobile Sourcing Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0274 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Morgan and Judge Sinfield on 17 June 2016.

Read the full decision in Mobile Sourcing Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0274 (TCC).

VAT – MTIC – transactions connected with fraud – transactions effected by agent – agent knew or ought to have known that transactions were connected with fraud – whether knowledge of agent to be attributed to principal - preliminary issue on assumed facts

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