UTTC VALUE ADDED TAX – MTIC appeal – finding of actual knowledge of connection of appellant’s transactions with fraud – whether HMRC’s case adequately pleaded – yes – whether allegations fairly put to appellant’s witness – yes – whether First-tier Tribunal’s conclusions open to it – yes – appeal dismissed see: [2014] UKFTT 241 (TC)
[2016] UKUT 362 (TCC)
Bailii
England and Wales
VAT
Updated: 24 January 2022; Ref: scu.570420