Ian Charles t/a Boston Computer Group Europe v The Commissioners for HM Revenue and Customs: [2014] UKUT 0328 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Hellier on 24 July 2014.
Read the full decision in .
VALUE ADDED TAX 鈥� input tax 鈥� MTIC appeal 鈥� whether connection with fraud established 鈥� whether, if so, appellant should have known of that connection 鈥� inadequate explanation of F-tT鈥檚 reasoning and conclusions 鈥� whether evidence sufficient to support F-tT鈥檚 conclusions 鈥� yes 鈥� appeal dismissed.
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Published 1 December 2016