Eyedial Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0432 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Hellier on 05 September 2013.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 5 September 2013

Read the full decision in Eyedial Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0432 (TCC).

VAT – missing trader intra-community (MTIC) fraud – extent of challenge by appellant to HMRC’s case before the First-tier Tribunal (“FTT”) – whether certain evidence was properly admitted by the FTT – whether there was sufficient evidence to support the FTT’s finding that the appellant should have known that its transactions were connected to fraudulent evasion of VAT – held, there was – appeal dismissed.

Published 1 December 2016