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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> KONSTRUCT RECRUITMENT LIMITED v Revenue & Customs (VALUE ADDED TAX - input tax - denial of right to deduct on ground that knew or should have known that transactions were part of fraud by others) [2023] UKFTT 745 (TC) (01 September 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08925.html
Cite as: [2023] UKFTT 745 (TC)
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| Decision Number: | TC 08925 |
| Appellant: | KONSTRUCT RECRUITMENT LIMITED |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Geraint WILLIAMS |
| Date Of Decision: | 01/09/2023 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | VALUE ADDED TAX - input tax - denial of right to deduct on ground that knew or should have known that transactions were part of fraud by others - imposition of penalty and Personal Liability Notice - whether First Appellant knew or should have known of fraud - yes - whether actions of First Appellant attributable to Second Appellant - yes - appeals dismissed |