Citibank Na v Revenue and Customs: FTTTx 28 Nov 2014

FTTTX VAT – MTIC fraud allegations – whether statement of case sufficiently particularised – failure to allege dishonesty with clarity – requirement for primary facts only and not full particulars to be contained in statement of case

[2014] UKFTT 1063 (TC)
Bailii
England and Wales

VAT

Updated: 24 December 2021; Ref: scu.540288