Charles (T/A Boston Computer Group Europe) v Revenue and Customs: FTTTx 12 Jun 2012

Value added tax – MTIC fraud – whether transactions of appellant connected with tax losses caused by fraud of others – whether appellant knew or should have known of fraud by others
Precedent – whether a First-tier Tribunal should take account in a decision of other decisions of the First-tier Tribunal about related factual issues – whether a First-tier Tribunal should follow the procedure in the civil courts of ignoring related fact decisions – Tribunal Rules applied – related decisions not binding in any way but not to be ignored if relevant


[2014] UKFTT 481 (TC)




England and Wales


Updated: 04 October 2022; Ref: scu.526777