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:
Jurisdiction:
England and Wales
VAT
Updated: 03 June 2022; Ref: scu.628105