Tax Evasion

Knew or should have known… A review of MTIC or Carousel fraud cases

The English Courts and Tribunals have held that the right of a taxable person to deduct input VAT in respect of certain transactions cannot be affected by the fact that, in the chain of supply of which those transactions form part, without that taxable person knowing or having any means of knowing, another prior or …

Knew or should have known… A review of MTIC or Carousel fraud cases Read More »

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