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 Beigebell Ltd (VALUE ADDED TAX - missing trader fraud) [2020] UKUT 176 (TCC) (4 June 2020)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/176.html
Cite as: [2020] BVC 535, [2020] UKUT 176 (TCC), [2020] STC 1634, [2020] STI 1391

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Revenue and Customs v Beigebell Ltd: [2020] UKUT 176 (TCC) (4 June 2020)

VALUE ADDED TAX - missing trader fraud - whether FTT decision adequately reasoned - whether FTT followed the correct approach to deciding whether taxpayer had the necessary "means of knowledge" - whether decision vitiated by error as to a fundamental fact - appeal allowed.

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