United Kingdom First-tier Tribunal (Tax) 26 June 2015, TC 04504 (Connections GB Limited v Commissioners for Her Majesty's Revenue and Customs)
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United Kingdom · · · 26-06-2015
[2015] UKFTT 0320 (TC) TC04504 Appeal number:MAN/07/01171 VAT – MTIC - onus of proof on HMRC - whether transactions connected with fraudulent evasion of VAT – yes – whether Appellant knew or should have known this – yes - appeal dismissed.
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