The Commissioners for HM Revenue and Customs v Brayfal Limited: [2011] UKUT 99 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Lewison on 2 March 2011.

Read the full decision in [The Commissioners for HM Revenue and Customs v Brayfal Limited: [2011] UKUT 99 (TCC).

Alleged MTIC fraud - Tribunal finding by majority that taxable person neither knew or should have known his transactions were connected with fraud – whether Tribunal applied the right legal test – yes – appeal dismissed.

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