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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
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