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:  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
Release date: 11 January 2011
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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