Upper Tribunal Tax and Chancery decision of Mrs Justice Proudman on 7 July 2014.
Read the full decision in Totel Distribution Limited v The Commissioners for HM Revenue and Customs:  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.
Release date: 7 July 2014
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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