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 DBE on 7 July 2014.

Read the full decision in Totel Distribution Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0307 (TCC).

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.

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