The Commissioners for HM Revenue and Customs v Pacific Computers Limited: [2016] UKUT 0350 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Mann and Judge Berner on 28 July 2016.

Read the full decision in The Commissioners for HM Revenue and Customs v Pacific Computers Limited: [2016] UKUT 0350 (TCC).

VAT – MTIC fraud – whether FTT erred in law in its approach to the evidence and submissions – whether FTT erred in law in not giving proper weight to evidence of witnesses whose witness statements were unchallenged – whether FTT erred in law in refusing to admit certain evidence tracing money movements contained in a schedule evidenced in an unchallenged statement – whether FTT erred in law in making unspecified findings of fact

Published 16 February 2017