Aria Technology Ltd v Revenue and Customs: UTTC 2 Nov 2018

VALUE ADDED TAX – ‘missing trader’ fraud – whether HMRC made an ‘assessment’- whether HMRC’s case adequately pleaded and put to witnesses – nature of appeal against FTT’s factual findings – appeal dismissed

Citations:

[2018] UKUT 363 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 June 2022; Ref: scu.628105