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) >> Tricor plc v Revenue And Customs [2016] UKUT 362 (TCC) (3 August 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/362.html
Cite as: [2016] UKUT 362 (TCC)

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Tricor plc v Revenue And Customs [2016] UKUT 362 (TCC) (3 August 2016)

VALUE ADDED TAX — MTIC appeal — finding of actual knowledge of connection of appellant’s transactions with fraud — whether HMRC’s case adequately pleaded — yes — whether allegations fairly put to appellant’s witness — yes — whether First-tier Tribunal’s conclusions open to it — yes — appeal dismissed see: [2014] UKFTT 241 (TC)

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