Awards Drinks Ltd (In Liquidation) v The Commissioners for HM Revenue and Customs: [2020] UKUT 0201 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Thomas Scott on 22 June 2020.
Read the full decision in .
VAT – Best judgment assessments to VAT – whether FTT erred in not finding that the appellant could not have made taxable supplies in the United Kingdom because it had lost possession and control of the relevant goods in France – no – whether insufficient reasons for decision – yes – decision remade confirming FTT decision.
Published 23 June 2020