Nicolas and Charlotte Sandham t/a Premier Metals Leeds v The Commissioners for HM Revenue and Customs: [2020] UKUT 0193 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Miles and Judge Richards on 18 June 2020.
Read the full decision in .
VALUE ADDED TAX 鈥� missing trader fraud 鈥� transactions effected through agent 鈥� whether knowledge of agent that transactions connected to fraud should be attributed to principal 鈥� yes 鈥� appeal dismissed.
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Published 18 June 2020