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 And Customs v Pacific Computers Ltd [2016] UKUT 350 (TCC) (28 July 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/350.html
Cite as: [2016] UKUT 350 (TCC)

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Revenue And Customs v Pacific Computers Ltd [2016] UKUT 350 (TCC) (28 July 2016)

VAT – MTIC fraud – whether FTT erred in law in its approach to the evidence and submissions – whether FTT erred in law in not giving proper weight to evidence of witnesses whose witness statements were unchallenged – whether FTT erred in law in refusing to admit certain evidence tracing money movements contained in a schedule evidenced in an unchallenged statement – whether FTT erred in law in making unspecified findings of fact

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