(1) OPUS LABOUR SERVICES LIMITED (IN LIQUIDATION) (2) JASON GILLER v HMRC [2026] UKUT 00275 (TCC)
Upper Tribunal Tax and Chancery decision of JUDGE THOMAS SCOTT and JUDGE ANDREW SCOTT on 20July 2026
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VALUE ADDED TAX – denial of input tax recovery on the basis of Kittel – whether the FTT erred in applying the test of constructive knowledge – whether FTT gave sufficient reasons – Edwards v Bairstow challenge to certain findings of fact – appeal dismissed
Updates to this page
Published 20 July 2026