References: [2013] UKUT 432 (TCC)
Links: Bailii
UTTC VAT – missing trader intra-community (MTIC) fraud – extent of challenge by appellant to HMRC’s case before the First-tier Tribunal (‘FTT’) – whether certain evidence was properly admitted by the FTT – whether there was sufficient evidence to support the FTT’s finding that the appellant should have known that its transactions were connected to fraudulent evasion of VAT – held, there was – appeal dismissed
