A One Distribution (UK) Limited v The Commissioners for HM Revenue and Customs: [2011] UKUT 496 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Arnold on 21 December 2011.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
21 December 2011

Read the full decision in A One Distribution (UK) Limited v The Commissioners for HM Revenue and Customs: [2011] UKUT 496 (TCC).

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

Updates to this page

Published 1 December 2016