The Commissioners for HM Revenue and Customs v Alan McCord T/A Hi-Octane Imports [2021] UKUT 0153 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Jonathan Richards and Judge Guy Brannan on 24 June 2021
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VAT – missing trader fraud – whether FTT entitled to conclude that there was no fraudulent loss of VAT – no – appeal allowed
Published 24 June 2021