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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Ulster Metal Refiners Ltd v Revenue & Customs (VALUE ADDED TAX - Soft-drinks) [2021] UKFTT 286 (TC) (12 August 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08229.html
Cite as: [2021] UKFTT 286 (TC)
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| Decision Number: | TC 08229 |
| Appellant: | Ulster Metal Refiners Ltd |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Dr Christopher MCNALL |
| Date Of Decision: | 12/08/2021 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | VALUE ADDED TAX - Soft-drinks - In relation to some deals, whether HMRC have discharged their burden in relation to establishing connection to fraud? - No - In relation to other deals, whether the Appellant knew or should have known of the connection to fraud? - Yes - Appeal allowed in part, dismissed in part |