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
Latest Posts in "United Kingdom"
- FTT Partially Allows VAT Fraud Appeals: Director’s Unsophistication Mitigates Penalties in AAMRL Case
- UK Opens Second Consultation on CBAM Regulations; Feedback Due by May 21, 2026
- Which Delivery Costs to Include in Customs Value for Importers and Clearing Agents
- New VAT Relief for Business Donations to Charities Effective April 2026: No Charge on Gifts
- Lidded Wicker Baskets Ancillary to Food and Drink Hampers for VAT, FTT Rules
