FTT: M&M (Cambridge) LLP v Revenue & Customs (VAT – acquisition and export of luxury vehicles – denial of input VAT – appellant should have known?

VAT – acquisition and export of luxury vehicles – denial of input tax credit on Kittel grounds – denial of zero rating on Mecsek grounds – whether defaulting traders fraudulent – yes – whether Appellant knew or should have known – held Appellant knew and should have known – appeal dismissed”

Source: bailii.org

 

 

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