The Resource VAT fraud mutation, part 2 : Citibank as a transition

VAT fraud mutation, part 2 : Citibank as a transition

Label
VAT fraud mutation, part 2 : Citibank as a transition
Title
VAT fraud mutation, part 2 : Citibank as a transition
Creator
Subject
Language
eng
Summary
This is the second part of a three-part article. In this installment, the author writes that Citibank NA v. HMRC, [2014] UKFTT 1063, is a transition from push-type (externally controlled) missing trader intra-Community fraud to sustained, pull-type (economically controlled) fraud
Citation source
In: Tax notes international. - Falls Church. - Vol. 81 (2016),
http://library.link/vocab/creatorName
Ainsworth, R.T
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • VAT fraud
  • missing trader fraud
  • case law
Label
VAT fraud mutation, part 2 : Citibank as a transition
Instantiates
Publication
Label
VAT fraud mutation, part 2 : Citibank as a transition
Publication

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