Regent Commodities Limited v The Commissioners for HM Revenue and Customs: [2011] UKUT 259 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Newey on 28 June 2011.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
28 June 2011

Read the full decision in Regent Commodities Limited v The Commissioners for HM Revenue and Customs: [2011] UKUT 259 (TCC).

VALUE ADDED TAX – input tax repayment claim – MTIC fraud – contratraders – whether Appellant knew or should have known that its transactions were connected with fraud.

Published 1 December 2016