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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
Megantic v HMRC [2011] UKUT B2 (TCC) (11 January 2011)
Value Added Tax – input tax - MTIC fraud – admissibility of evidence – whether excluded by section 9(2) Crime (International Co-operation) Act 2003 – whether to be excluded as unreliable – whether to be excluded for non-compliance with direction.