Aria Technology Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0363 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Roth and Judge Richards on 2 November 2018.
Read the full decision in .
VALUE ADDED TAX – “missing trader” fraud – whether HMRC made an “assessment”– whether HMRC’s case adequately pleaded and put to witnesses - nature of appeal against FTT’s factual findings – appeal dismissed.