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10 August 2012
Issue: 7526 / Categories: Case law , Law digest
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Value Added Tax

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NG International Ltd v Revenue and Customs Commissioners [2012] UKUT 259 (TCC), [2012] All ER (D) 375 (Jul)

It was settled law that if a taxpayer had the means at his disposal of knowing or should have known that by his purchase he was participating in a transaction connected with fraudulent evasion of VAT he lost the right to deduct, not as a penalty for negligence, but because the objective criteria for the scope of that right were not met. The test embraced not only those who knew but those who should have known.

 

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