Revive Corporation Limited v The Commissioners for HM Revenue and Customs [2020] UKUT 0320 (TCC)
The Upper Tribunal Tax and Chancery decision of Upper Tribunal Judge Richards and Judge Brannan on 13 November 2020
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VAT 鈥 FTT concluding that taxpayer 鈥渟hould have known鈥 that transactions were connected to fraud 鈥 whether decision adequately reasoned 鈥 whether FTT鈥檚 conclusion was reached following application of correct test