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.

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.

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