United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Euro Stock Shop Limited [2010] UKUT 259 (TCC) (23 July 2010)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2010/259.html
Cite as: [2010] STC 2454, [2010] STI 2346, [2010] BVC 1539, [2010] UKUT 259 (TCC)

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Euro Stock Shop Limited [2010] UKUT 259 (TCC)) (23 July 2010)

Value Added Tax – input tax – disallownace of input tax – MTIC fraud–whether fraudulent evasion of VAT–whether Appellant knew or should have known that its purchases were connected with fraud.

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