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) >> My Secrets Ltd v HMRC [2012] UKUT 173 (TCC) (24 May 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/B4.html
Cite as: [2012] UKUT 173 (TCC)

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My Secrets Ltd v HMRC [2012] UKUT 173 (TCC) (24 May 2012)

"VAT – alleged MTIC fraud – whether the Appellant knew or ought to have known that its transactions were connected with the fraudulent evasion of VAT – whether HMRC were able to prove that in relation to the relevant transactions there had been a fraudulent evasion of tax."

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