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 .
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.
Published 1 December 2016