The Commissioners for HM Revenue and Customs v Beigebell Ltd: [2020] UKUT 0176 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Richards and Judge Cannan on 4 June 2020.
Read the full decision in .
VALUE ADDED TAX 鈥� missing trader fraud 鈥� whether FTT decision adequately reasoned 鈥� whether FTT followed the correct approach to deciding whether taxpayer had the necessary 鈥渕eans of knowledge鈥� 鈥� whether decision vitiated by error as to a fundamental fact 鈥� appeal allowed.
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Published 4 June 2020