Revive Corporation Limited v The Commissioners for HM Revenue and Customs [2020] UKUT 0320 (TCC)
The Upper Tribunal Tax and Chancery decision of Upper Tribunal Judge Richards and Judge Brannan on 13 November 2020
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VAT – FTT concluding that taxpayer “should have known” that transactions were connected to fraud – whether decision adequately reasoned – whether FTT’s conclusion was reached following application of correct test
Published 17 November 2020