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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) >> Revenue and Customs v Alan McCord T/A Hi-Octane Imports [2021] UKUT 153 (TCC) (24 June 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/153.html
Cite as: [2021] BVC 509, [2021] UKUT 153 (TCC)
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Revenue and Customs v Alan McCord T/A Hi-Octane Imports [2021] UKUT 153 (TCC) (24 June 2021)
VAT - missing trader fraud - whether FTT entitled to conclude that there was no fraudulent loss of VAT - no - appeal allowed
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