Ulster Metal Refiners Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0342 (TCC)

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: [2016] 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

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