Beigebell Limited (NO. 2) v The Commissioner's for HM Revenue and Customs [2024] UKUT 00382 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Redston on 28 November 2024
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VAT – MTIC appeal – whether FTT erred on burden of proof – no – Edwards v Bairstow challenge to findings of fact – errors of law advanced either rejected or found to be immaterial – appeal dismissed