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.

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