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
