Brendan MacMahon (trading as Irish Cottage Trading Co) v The Commissioners for HM Revenue and Customs: [2012] UKUT 106 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Huddleston on 23 March 2012.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
23 March 2012

Read the full decision in .

VALUE ADDED TAX 鈥� evidence of export 鈥� whether First-tier Tribunal applied correct legal test 鈥� despite incorrect statement, yes 鈥� whether tribunal鈥檚 findings of fact supported by evidence 鈥� yes 鈥� appeal dismissed.

Updates to this page

Published 1 December 2016