Earthshine Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0271 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Sadler on 20 June 2014.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
20 June 2014

Read the full decision in Earthshine Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0271 (TCC).

VALUE ADDED TAX — input tax — denial of right to deduct on grounds of knowledge of connection of appellant’s transactions to fraud — whether First-tier Tribunal entitled to reach conclusion of knowledge or means of knowledge — yes — appeal dismissed.

Published 1 December 2016