VALUE ADDED TAX – missing trader fraud – whether FTT decision adequately reasoned – whether FTT followed the correct approach to deciding whether taxpayer had the necessary ‘means of knowledge’ – whether decision vitiated by error as to a fundamental fact – appeal allowed.
[2020] UKUT 176 (TCC)
Bailii
England and Wales
Updated: 12 September 2021; Ref: scu.652563