United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> A One Distribution Ltd v HMRC [2011] UKUT 496 (TCC) (21 December 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/496.html
Cite as: [2011] UKUT 496 (TCC)

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A One Distribution Ltd v HMRC [2011] UKUT 496 (TCC) (21 December 2011)

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

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