[2012] UKFTT 424 (TC)

The Revenue and Customs Commissioners were entitled to deny a company the right to deduct input tax in respect of various purchases of computers and mobile phones on the basis that it had been involved in transactions linked to the fraudulent evasion of VAT and it knew or ought to have known that that was the case.

FTT (Tax) (Judge Radford, Michael Templeman)

28/06/2012