Totel Distribution Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0307 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Proudman on 7 July 2014.
Read the full decision in .
VAT – Missing Trader Inter-Community fraud, contra-trading, whether the appellant knew or should have known that the transactions were connected to fraudulent evasion of VAT. Did the FTT apply the right test? Yes. Appeal dismissed.
Updates to this page
Published 1 December 2016