GSM Export (UK) Limited and Another v The Commissioners for HM Revenue and Customs: [2014] UKUT 0529 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Proudman on 27 November 2014.

Read the full decision in GSM Export (UK) Limited and another v The Commissioners for HM Revenue and Customs: [2014] UKUT 0529 (TCC).

VAT – Missing Trader Inter-Community fraud, contra-trading, whether the appellant knew or should have known that the transactions were connected to fraudulent evasion of VAT. Was a Judge of the FTT biased or apparently biased or otherwise were there irregularities in the decision? No. Appeal dismissed.

Published 1 December 2016