FTT: Whether Ablessio principle only applicable to party committing VAT fraud itself

VAT – preliminary issue – whether Ablessio principle only applicable to party committing VAT fraud itself or also of application to a party who has facilitated VAT fraud of another party – applicable to both a party committing VAT fraud and a party facilitating VAT fraud – dishonesty of facilitating party not required – test is whether facilitating party knew or should have known it was facilitating VAT fraud

Source: bailii.org

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