UTTC PROCEDURE – MTIC appeals – allegations of knowledge that appellant’s transactions orchestrated and contrived and formed part of an overall scheme to defraud the Revenue – whether HMRC’s statement of case alleged dishonesty and therefore whether sufficiently particularised – whether standard disclosure of relevant documents appropriate
[2016] UKUT 123 (TCC)
Bailii
England and Wales
Taxes Management, VAT
Updated: 14 January 2022; Ref: scu.562430
