BTS Specialised Equipment Limited (In liquidation) and NTS Specialised Equipment Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0159 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Herrington on 25 April 2017.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
26 April 2017
Category:
Tax
Release date:
25 April 2017

Read the full decision in BTS Specialised Equipment Limited (In liquidation) and NTS Specialised Equipment Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0159 (TCC).

VAT - input tax - MTIC appeals-whether First-tier Tribunal made errors of law in concluding that taxpayer knew that its transactions were connected with fraud - yes - nevertheless there was a sufficient basis for the tribunal’s conclusions - appeals dismissed

Updates to this page

Published 26 April 2017