FTT: KONSTRUCT RECRUITMENT LIMITED – input tax – denial of right to deduct on ground that knew or should have known that transactions were part of fraud by others

VALUE ADDED TAX – input tax – denial of right to deduct on ground that knew or should have known that transactions were part of fraud by others – imposition of penalty and Personal Liability Notice – whether First Appellant knew or should have known of fraud – yes – whether actions of First Appellant attributable to Second Appellant – yes – appeals dismissed

Source: bailii.org

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