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 [.
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.
Published 1 December 2016