(1) ELPHYSIC LIMITED (2) PHYARREIDON LIMITED (3) ROSSCANA LIMITED (4) ZRAYTUMBIAX LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00236 (TCC)
Upper Tribunal Tax and Chancery decision of MR JUSTICE RAJAH and JUDGE ANDREW SCOTT on 17 July 2025
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Value added tax and national insurance contributions – power to de-register a company for VAT purposes pursuant to CJEU decision in Ablessio where there was a VAT fraud – whether requirement that the directors of company must have known, or should have known, of the fraud – no – whether the pleading by HMRC about the fraud was sufficient – yes
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Published 31 July 2025