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) >> Prizeflex v Revenue And Customs [2016] UKUT 436 (TCC) (17 October 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/436.html
Cite as: [2016] UKUT 436 (TCC)

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Prizeflex v Revenue And Customs [2016] UKUT 436 (TCC) (17 October 2016)

VALUE ADDED TAX - MTIC – transactions connected with fraud – whether appellant knew or ought to have known that transactions were connected with fraud –whether HMRC’s allegations involved an allegation of dishonesty – whether HMRC’s pleadings were adequate – whether FTT, [2014] UKFTT 963 (TC), dealt appropriately with the allegation – whether evidence of good character of director of appellant admissible - appeal dismissed

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