Earthshine Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0271 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Sadler on 20 June 2014.
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VALUE ADDED TAX 鈥� input tax 鈥� denial of right to deduct on grounds of knowledge of connection of appellant鈥檚 transactions to fraud 鈥� whether First-tier Tribunal entitled to reach conclusion of knowledge or means of knowledge 鈥� yes 鈥� appeal dismissed.
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Published 1 December 2016