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:  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.
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