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) >> Totel Distribution Ltd v Revenue And Customs [2014] UKUT 307 (TCC) (07 July 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/307.html
Cite as: [2014] UKUT 307 (TCC)

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Totel Distribution Ltd v Revenue And Customs [2014] UKUT 307 (TCC) (07 July 2014)

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. Appeal dismissed.

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