Mobile Sourcing Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0274 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Morgan and Judge Sinfield on 17 June 2016.
Read the full decision in .
VAT – MTIC – transactions connected with fraud – transactions effected by agent – agent knew or ought to have known that transactions were connected with fraud – whether knowledge of agent to be attributed to principal - preliminary issue on assumed facts
Published 22 February 2017