My Secrets Limited v The Commissioners for HM Revenue and Customs: [2012] UKUT 173 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Briggs on 24 May 2012.

Read the full decision inMy Secrets Limited v The Commissioners for HM Revenue and Customs: [2012] UKUT 173 (TCC).

VAT – alleged MTIC fraud – whether the Appellant knew or ought to have known that its transactions were connected with the fraudulent evasion of VAT – whether HMRC were able to prove that in relation to the relevant transactions there had been a fraudulent evasion of tax.

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