KONSTRUCT RECRUITMENT LIMITED v Revenue & Customs (VALUE ADDED TAX - input tax - denial of right to deduct on ground that knew or should have known that transactions were part of fraud by others) [2023] UKFTT 745 (TC) (01 September 2023)

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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> KONSTRUCT RECRUITMENT LIMITED v Revenue & Customs (VALUE ADDED TAX - input tax - denial of right to deduct on ground that knew or should have known that transactions were part of fraud by others) [2023] UKFTT 745 (TC) (01 September 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08925.html
Cite as: [2023] UKFTT 745 (TC)

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Decision Number:	TC 08925
Appellant:	KONSTRUCT RECRUITMENT LIMITED
Respondent:	Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Geraint WILLIAMS
Date Of Decision:	01/09/2023
Main Category:	PROCEDURE
Main Subcategory:	Other
Notes:	VALUE ADDED TAX - input tax - denial of right to deduct on ground that knew or should have known that transactions were part of fraud by others - imposition of penalty and Personal Liability Notice - whether First Appellant knew or should have known of fraud - yes - whether actions of First Appellant attributable to Second Appellant - yes - appeals dismissed

PDF Copy: [2023] UKFTT 745 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08925.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> KONSTRUCT RECRUITMENT LIMITED v Revenue & Customs (VALUE ADDED TAX - input tax - denial of right to deduct on ground that knew or should have known that transactions were part of fraud by others) [2023] UKFTT 745 (TC) (01 September 2023) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08925.html Cite as: [2023] UKFTT 745 (TC)