United Kingdom Upper Tribunal (Tax and Chancery Chamber)

---

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Charles (t/a Boston Computer Group Europe) v Revenue & Customs [2014] UKUT 328 (TCC) (24 July 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/328.html
Cite as: [2014] UKUT 328 (TCC)

---

[New search] [Printable PDF version] [Help]

---

Charles (t/a Boston Computer Group Europe) v Revenue & Customs [2014] UKUT 328 (TCC) (24 July 2014)

VALUE ADDED TAX — input tax — MTIC appeal — whether connection with fraud established — whether, if so, appellant should have known of that connection — inadequate explanation of F-tT’s reasoning and conclusions — whether evidence sufficient to support F-tT’s conclusions — yes — appeal dismissed

A HTML version of this file is not available click here or view below the pdf version : 328.pdf