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 .
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