The Commissioners for HM Revenue and Customs v S and I Electronics PLC: [2012] UKUT 87 (TCC)

Upper Tribunal Tax & Chancery decision of Mr Justice Newey and Judge Walters on 12 March 2012.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
12 March 2012

Read the full decision in The Commissioners for HM Revenue and Customs v S and I Electronics PLC: [2012] UKUT 87 (TCC).

VALUE ADDED TAX – MTIC fraud – denial of input tax – whether trader knew or should have known that its purchases were connected with VAT fraud.

Published 1 December 2016