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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