United Kingdom Upper Tribunal (Tax and Chancery Chamber)

---

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Regent Commodities Limited v HMRC [2011] UKUT 259 (TCC) (28 June 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/259.html
Cite as: [2011] UKUT 259 (TCC)

---

[New search] [Printable PDF version] [Help]

---

Regent Commodities Limited v HMRC [2011] UKUT 259 (TCC) (28 June 2011)

VALUE ADDED TAX – input tax repayment claim – MTIC fraud – contra-traders – whether Appellant knew or should have known that its transactions were connected with fraud.