Practice and Procedure

MARTEM LTD v REVENUE & CUSTOMS COMMISSIONERS (2011)

PUBLISHED October 4, 2011
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[2011] UKFTT 641 (TC)

The civil standard of proof was appropriate in determining, in claims to deduct input tax, whether traders knew or ought to have known that transactions they were involved in were connected to fraud. Such proceedings were not criminal or quasi-criminal, but concerned whether the traders had complied with all the conditions for claiming input tax.

FTT (Tax) (Judge SMG Radford, M Templeman)

04/10/2011

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