Totel Distribution Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0307 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Proudman on 7 July 2014.
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VAT – Missing Trader Inter-Community fraud, contra-trading, whether the appellant knew or should have known that the transactions were connected to fraudulent evasion of VAT. Did the FTT apply the right test? Yes. Appeal dismissed.
Published 1 December 2016