Peterborough Plant Sales Ltd (FTT): Whether the appellant knew that the transactions were connected with the fraudulent evasion of VAT

Case before the First Tier Tribunal VAT in the UK.

Denial of input tax – plant and machinery sales – whether the appellant knew that the transactions were connected with the fraudulent evasion of VAT – yes, save for certain deals with one supplier – whether the appellant should have known that the transactions were connected with the fraudulent evasion of VAT – yes, save for certain deals with one supplier – appeal dismissed, save for certain deals with one supplier

Source: bailii.org

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