Eyedial Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0432 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Hellier on 05 September 2013.
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VAT 鈥� missing trader intra-community (MTIC) fraud 鈥� extent of challenge by appellant to HMRC鈥檚 case before the First-tier Tribunal (鈥淔TT鈥�) 鈥� whether certain evidence was properly admitted by the FTT 鈥� whether there was sufficient evidence to support the FTT鈥檚 finding that the appellant should have known that its transactions were connected to fraudulent evasion of VAT 鈥� held, there was 鈥� appeal dismissed.
Updates to this page
Published 1 December 2016