Upper Tribunal Tax & Chancery decision of Mr Justice Newey and Judge Walters on 12 March 2012.
Read the full decision in The Commissioners for HM Revenue and Customs v S and I Electronics PLC:  UKUT 87 (TCC).
VALUE ADDED TAX – MTIC fraud – denial of input tax – whether trader
knew or should have known that its purchases were connected with VAT
Release date: 12 March 2012
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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