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) >> Earthshine Ltd v Revenue And Customs [2014] UKUT 271 (TCC) (20 June 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/271.html
Cite as: [2014] UKUT 271 (TCC)

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Earthshine Ltd v Revenue And Customs [2014] UKUT 271 (TCC) (20 June 2014)

VALUE ADDED TAX — input tax — denial of right to deduct on grounds of knowledge of connection of appellant’s transactions to fraud — whether First-tier Tribunal entitled to reach conclusion of knowledge or means of knowledge — yes — appeal dismissed

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