References: [2016] UKUT 362 (TCC)
Links: Bailii
Ratio: 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)
Jurisdiction: England and Wales
Last Update: 16-Nov-16
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