FTT: Denial of relief for input tax on the basis that the Appellant knew or should have known that the supplies in question were connected to VAT evasion

Vanrooyen (Elite Prestige Supercars) Ltd v Revenue and Customs (Denial of relief for input tax on the basis that the Appellant knew or should have known that the supplies in question were connected to the fraudulent evasion of VAT) [2023] UKFTT 338 (TC) (23 March 2023)

Source: bailii.org