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:  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.
1 December 2016
Release date: 2 March 2011
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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