References: [2015] UKUT 219 (TCC)
Links: Bailii
UTTC Ratio Appeal against Lower Tribunal to strike out evidence served by HMRC as to the conviction of other companies and parties of participating in a Missing Trader Fraud – Burden of proof and weight to be given to such evidence – allegation of bad faith whether it imports allegation of dishonesty
Last Update: 31-May-16
Ref: 549099