Nicolas and Charlotte Sandham t/a Premier Metals Leeds v The Commissioners for HM Revenue and Customs: [2020] UKUT 0193 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Miles and Judge Richards on 18 June 2020.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 18 June 2020

• Category: Tax
• Release date: 18 June 2020

Read the full decision in Nicolas and Charlotte Sandham t/a Premier Metals Leeds v The Commissioners for HM Revenue and Customs: [2020] UKUT 0193 (TCC).

VALUE ADDED TAX – missing trader fraud – transactions effected through agent – whether knowledge of agent that transactions connected to fraud should be attributed to principal – yes – appeal dismissed.

Published 18 June 2020