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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> AC (Wholesale) Ltd v Revenue and Customs (VALUE ADDED TAX) [2017] UKUT 191 (TCC) (12 May 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/191.html
Cite as: [2017] UKUT 191 (TCC)
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AC (Wholesale) Limited v Revenue and Customs (VALUE ) [2017] UKUT 191 (TCC) (12 May 2017)
VALUE ADDED TAX - purchases of televisions - transactions connected to fraudulent loss of tax - whether taxable person should have known that its transactions were connected to fraud - whether HMRC required to prove that only reasonable explanation for the transactions is that they were connected to fraud and that there are no other reasonable explanations for transactions than fraud - Axel Kittel v Belgian State and Mobilx v HMRC considered - appeal dismissed
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