Calltell Telecom Ltd & Opto Telelinks (Europe) Ltd v Revenue & Customs Commissioners (2007)
Judgment Date: 20 Jul 07
Summary Where a trader had actual knowledge that he was participating in a transaction which formed part of a chain whose purpose was the fraudulent evasion of tax, or had failed to take all reasonable steps to guard against it, then even when he had no privity of contract with...