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) >> E Buyer UK Ltd v Revenue & Customs [2016] UKUT 123 (TCC) (10 March 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/123.html
Cite as: [2016] UKUT 123 (TCC), [2016] Lloyd's Rep FC 225, [2016] BVC 510, [2016] STC 1533

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E Buyer UK Ltd v Revenue & Customs [2016] UKUT 123 (TCC) (10 March 2016)

PROCEDURE – MTIC appeals - allegations of knowledge that appellant’s transactions orchestrated and contrived and formed part of an overall scheme to defraud the Revenue - whether HMRC’s statement of case alleged dishonesty and therefore whether sufficiently particularised - whether standard disclosure of relevant documents appropriate

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