[2026] UKUT 00324 (TCC) Eurolaser IT Limited v The Commissioners for HM Revenue and Customs
Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Tilakapala on 21 August 2026
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VAT – Kittel and Mecsek assessments and penalties – whether FTT erred in law in finding that self-employed consultant knew or should have known transactions were connected with fraudulent evasion of VAT – challenge to findings of fact and inferences drawn by FTT – application of Edwards v Bairstow principles – relevance of consultant’s previous involvement in MTIC fraud and earlier tribunal findings – no material error of law - appeal dismissed
Updates to this page
Published 21 August 2026