Tricor PLC v The Commissioners for HM Revenue and Customs: [2016] UKUT 0362 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Morgan and Judge Bishopp on 3 August 2016.
Read the full decision in .
VALUE ADDED TAX 鈥� MTIC appeal 鈥� finding of actual knowledge of connection of appellant鈥檚 transactions with fraud 鈥� whether HMRC鈥檚 case adequately pleaded 鈥� yes 鈥� whether allegations fairly put to appellant鈥檚 witness 鈥� yes 鈥� whether First-tier Tribunal鈥檚 conclusions open to it 鈥� yes 鈥� appeal dismissed
Updates to this page
Published 16 February 2017