Megantic Services Limited v The Commissioners for HM Revenue and Customs: [2010] UKUT 464 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Arnold on 11 January 2011.

Read the full decision in Megantic Services Limited v The Commissioners for HM Revenue and Customs: [2010] UKUT 464 (TCC).

Value Added Tax input tax - MTIC fraud admissibility of evidence whether excluded by section 9(2) Crime (International Co-operation) Act 2003 whether to be excluded as unreliable whether to be excluded for non-compliance with direction.

Published 1 December 2016