The Commissioners for HM Revenue and Customs v CCA Distribution Limited (in administration): [2015] UKUT 0513 (TT)

Upper Tribunal Tax and Chancery decision of Mr Justice Morgan and Judge Herrington on 24 June 2015.

Read the full decision in The Commissioners for HM Revenue and Customs v CCA Distribution Limited : [2015] UKUT 0513 (TT).

VALUE ADDED TAX–input tax- MTIC appeal-whether First-tier Tribunal made errors of law in concluding that taxpayer neither knew or should have known that its transactions were connected to fraud-yes-appeal allowed and case remitted for reconsideration to differently constituted tribunal.

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.