BTS Specialised Equipment Limited (In liquidation) and NTS Specialised Equipment Limited v Revenue and Customs (VAT ) [2017] UKUT 159 (TCC) (25 April 2017)
VAT - input tax - MTIC appeals-whether First-tier Tribunal made errors of
law in concluding that taxpayer knew that its transactions were connected
with fraud - yes - nevertheless there was a sufficient basis for the tribunal’s
conclusions - appeals dismissed
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