Prizeflex Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0436 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Morgan and Judge Sinfield on 17 October 2016.

Read the full decision in Prizeflex Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0436 (TCC) .

VALUE ADDED TAX - MTIC – transactions connected with fraud – whether appellant knew or ought to have known that transactions were connected with fraud –whether HMRC’s allegations involved an allegation of dishonesty – whether HMRC’s pleadings were adequate – whether FTT dealt appropriately with the allegation – whether evidence of good character of director of appellant admissible - appeal dismissed

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