- FTT upheld appeal against HMRC decision on input VAT recovery and penalties
- Allegation that CCSL knew or should have known about tax loss
- FTT concluded connection not proven by HMRC, Kittel principle did not apply
- Question of knowledge also considered, FTT found HMRC did not prove CCSL knew transactions were connected to fraud
Source: claritaxnews.com
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.
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