VATF53400 - The Kittel principle intervention: Kittel in more detail: What is meant by ‘knew or should have known’: Contents

1. VATF53405

   Introduction
2. VATF53410

   The meaning of 'knew or should have known' in relation to corporate entities
3. VATF53415

   Actual knowledge
4. VATF53420

   Extent of what a taxable person 'should have known'
5. VATF53425

   The only reasonable explanation
6. VATF53430

   General awareness
7. VATF53435

   Contrivance
8. VATF53440

   Reliance of a taxable person on a 'third party'