UTTC VALUE ADDED TAX – MTIC – transactions connected with fraud – whether appellant knew or ought to have known that transactions were connected with fraud -whether HMRC’s allegations involved an allegation of dishonesty – whether HMRC’s pleadings were adequate – whether FTT, [2014] UKFTT 963 (TC), dealt appropriately with the allegation – whether evidence of good character of director of appellant admissible – appeal dismissed
[2016] UKUT 436 (TCC)
Bailii
England and Wales
VAT
Updated: 24 January 2022; Ref: scu.570428