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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Sandham (t/a Premier Metals Leeds) v Revenue and Customs (VALUE ADDED TAX : missing trader fraud) [2020] UKUT 193 (TCC) (18 June 2020)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/193.html
Cite as: [2020] STC 1682, [2020] UKUT 193 (TCC), [2020] BVC 536
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Nicolas and Charlotte Sandham t/a Premier Metals Leeds v Revenue and Customs: [2020] UKUT 193 (TCC) (18 June 2020)
VALUE ADDED TAX - missing trader fraud - transactions effected through agent - whether knowledge of agent that transactions connected to fraud should be attributed to principal - yes - appeal dismissed.
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