Appeal Dismissed: Denial of Input Tax Deduction on Purchase of Labour for VAT Fraud

• Denial of entitlement to deduct input tax claimed on the purchase of labour
• Appellant knew or should have known that the transactions were connected to fraudulent evasion of VAT
• Kittel considered
• Appeals against refusal to register companies for VAT on the basis of fraudulent purposes
• Appeals dismissed

Source: bailii.org

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.