Prizeflex Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0436 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Morgan and Judge Sinfield on 17 October 2016.
Read the full decision in .
VALUE ADDED TAX - MTIC 鈥� transactions connected with fraud 鈥� whether appellant knew or ought to have known that transactions were connected with fraud 鈥搘hether HMRC鈥檚 allegations involved an allegation of dishonesty 鈥� whether HMRC鈥檚 pleadings were adequate 鈥� whether FTT dealt appropriately with the allegation 鈥� whether evidence of good character of director of appellant admissible - appeal dismissed
Updates to this page
Published 14 February 2017