References: [2016] UKUT 436 (TCC)
Links: Bailii
Ratio: 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
Jurisdiction: England and Wales
Last Update: 28-Oct-16
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