Ian Charles t/a Boston Computer Group Europe v The Commissioners for HM Revenue and Customs: [2014] UKUT 0328 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Hellier on 24 July 2014.

Read the full decision in Ian Charles (t/a Boston Computer Group Europe) v The Commissioners for HM Revenue and Customs: [2014] UKUT 0328 (TCC).

VALUE ADDED TAX — input tax — MTIC appeal — whether connection with fraud established — whether, if so, appellant should have known of that connection — inadequate explanation of F-tT’s reasoning and conclusions — whether evidence sufficient to support F-tT’s conclusions — yes — appeal dismissed.

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