Synectiv Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0099 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Whipple and Judge Berner on 9 March 2017.

Read the full decision in Synectiv Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0099 (TCC).

VAT – MTIC fraud – FTT decision that appellant should have known that its transactions were connected to the fraudulent evasion of VAT – adequacy of reasons for the FTT’s decision – whether decision should be set aside – s 12, Tribunals, Courts and Enforcement Act 2007 - nature of the power to set aside – whether to re-make the decision or remit to the FTT – remittal to original or new panel

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