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) >> Else Refining and Recycling v HMRC [2014] UKUT 8 (TCC) (10 January 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/8.html
Cite as: [2014] BVC 503, [2014] UKUT 8 (TCC), [2014] STI 437, [2014] STC 1401

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Else Refining and Recycling v HMRC [2014] UKUT 8 (TCC) (10 January 2014)

"Value Added Tax – input tax – disallowance of input tax – MTIC fraud – whether fraudulent evasion of VAT – whether Appellant knew or should have known that its purchases were co8ected with fraud "

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