Aria Technology Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0363 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Roth and Judge Richards on 2 November 2018.

Read the full decision in Aria Technology Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0363 (TCC) .

VALUE ADDED TAX – “missing trader” fraud – whether HMRC made an “assessment”– whether HMRC’s case adequately pleaded and put to witnesses - nature of appeal against FTT’s factual findings – appeal dismissed.

Published 2 November 2018