Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Huddleston on 23 March 2012.
Read the full decision in Brendan MacMahon (trading as Irish Cottage Trading Co) v The Commissioners for HM Revenue and Customs:  UKUT 106 (TCC).
VALUE ADDED TAX — evidence of export — whether First-tier Tribunal
applied correct legal test — despite incorrect statement, yes — whether tribunal’s
findings of fact supported by evidence — yes — appeal dismissed.
Release date: 23 March 2012
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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