Askaris Information Technology: denial of credit for input tax on basis that Appellant knew or should have known that its transactions were connected with the fraudulent evasion of VAT

VAT – denial of credit for input tax on basis that Appellant knew or should have known that its transactions were connected with the fraudulent evasion of VAT – sale of airtime – transaction chains involve both direct chains and contra trading – Appellant knew and should have known – appeal dismissed

Source: bailii.org

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