REGENT COMMODITIES LTD v REVENUE AND CUSTOMS COMMISSIONERS
[2011] Lloyd's Rep FC Plus 46
UPPER TRIBUNAL (TAX AND CHANCERY CHAMBER)
Before Mr Justice Newey
VAT - Disallowance of input tax - Missing Trader intra-Community fraud - Upper Tribunal upholding First-tier Tribunal decision to disallow repayments - Taxpayers' actual knowledge - Test to be applied