BTS Specialised Equipment Limited (In liquidation) and NTS Specialised Equipment Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0159 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Herrington on 25 April 2017.
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VAT - input tax - MTIC appeals-whether First-tier Tribunal made errors of law in concluding that taxpayer knew that its transactions were connected with fraud - yes - nevertheless there was a sufficient basis for the tribunal’s conclusions - appeals dismissed
Published 26 April 2017