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.

Read the full decision in BTS Specialised Equipment Limited (In liquidation) and NTS Specialised Equipment Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0159 (TCC).

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