Brendan MacMahon (trading as Irish Cottage Trading Co) v The Commissioners for HM Revenue and Customs: [2012] UKUT 106 (TCC)

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: [2012] 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.

Published 1 December 2016