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) >> Revenue & Customs v CCA Distribution Ltd [2015] UKUT 513 (TCC) (24 June 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/513.html
Cite as: [2015] UKUT 513 (TCC)

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Revenue & Customs v CCA Distribution Ltd [2015] UKUT 513 (TCC) (24 June 2015)

VALUE ADDED TAX–input tax- MTIC appeal-whether First-tier Tribunal made errors of law in concluding that taxpayer neither knew or should have known that its transactions were connected to fraud-yes-appeal allowed and case remitted for reconsideration to differently constituted tribunal

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