Kyriakos Karoulla t/a Brockley's Rock v The Commissioners for HM Revenue and Customs: [2018] UKUT 0255 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Thomas Scott on 3 August 2018.

Read the full decision in .

VALUE ADDED TAX 鈥撯揳pplication to admit new evidence in relation to 鈥渂est judgment鈥 assessment to VAT鈥攁pplication allowed鈥 influence of new evidence on findings as to quantum of assessment鈥 appeal allowed.

Updates to this page

Published 3 August 2018