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) >> Eyedial v HMRC (FTC/89/2011) [2013] UKUT 432 (TCC) (05 September 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/432.html
Cite as: [2013] BVC 1802, [2013] STI 3056, [2014] STC 520, [2013] UKUT 432 (TCC)

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FTC/89/2011 Eyedial v HMRC [2013] UKUT 432 (TCC) (05 September 2013)

"VAT – missing trader intra-community (MTIC) fraud – extent of challenge by appellant to HMRC’s case before the First-tier Tribunal (“FTT”) – whether certain evidence was properly admitted by the FTT – whether there was sufficient evidence to support the FTT’s finding that the appellant should have known that its transactions were connected to fraudulent evasion of VAT – held, there was – appeal dismissed"

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