VAT – Missing Trader Inter-Community fraud, contra-trading, whether the appellant knew or should have known that the transactions were connected to fraudulent evasion of VAT. Was a Judge of the FTT biased or apparently biased or otherwise were there irregularities in the decision? No. Appeal dismissed
References: [2014] UKUT 529 (TCC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 16 October 2020; Ref: scu.558971