United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Brendan MacMahon v HMRC [2012] UKUT 106 (TCC) (23 March 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/106.html
Cite as: [2012] UKUT 106 (TCC)

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Brendan MacMahon v HMRC [2012] UKUT 106 (TCC) (23 March 2012)

"VALUE ADDED TAX – evidence of export – whether First-tier Tribunal applied correct legal test – despite incorrect statement, yes – whether tribunal’s findings of fact supported by evidence – yes – appeal dismissed "

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