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United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> GSM Export (UK) Ltd & Anor v Revenue & Customs [2014] UKUT 529 (TCC) (27 November 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/529.html
Cite as: [2014] UKUT 529 (TCC)

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GSM Export (UK) Ltd & Anor v Revenue & Customs [2014] UKUT 529 (TCC) (27 November 2014)


VAT – Missing Trader Inter-Community fraud, contra-trading, whether the appellant knew or should have known that the transactions were connected to fraudulent evasion of VAT. Was a Judge of the FTT biased or apparently biased or otherwise were there irregularities in the decision? No. Appeal dismissed.

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