My Secrets Limited v The Commissioners for HM Revenue and Customs: [2012] UKUT 173 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Briggs on 24 May 2012.
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VAT 鈥� alleged MTIC fraud 鈥� whether the Appellant knew or ought to have known that its transactions were connected with the fraudulent evasion of VAT 鈥� whether HMRC were able to prove that in relation to the relevant transactions there had been a fraudulent evasion of tax.
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Published 1 December 2016