Upper Tribunal Tax and Chancery decision of Mr Justice Arnold and Judge Hellier on 20 July 2016.
Read the full decision in Ulster Metal Refiners Limited v The Commissioners for HM Revenue and Customs:  UKUT 0342 (TCC).
Value added tax – input tax – whether transactions connected with fraud – whether
First-Tier Tribunal conclusion procedurally unfair – whether appellant knew or
should have known of connection with fraud
21 February 2017
Release date: 20 July 2016
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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