MacMahon v HM Revenue and Customs: UTTC 23 Mar 2012

UTTC VALUE ADDED TAX – evidence of export – whether First-tier Tribunal applied correct legal test – despite incorrect statement, yes – whether tribunal’s findings of fact supported by evidence – yes – appeal dismissed

Citations:

[2012] UKUT 106 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 07 October 2022; Ref: scu.452894