Mobile Sourcing Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0274 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Morgan and Judge Sinfield on 17 June 2016.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
22 February 2017
Category:
Tax
Release date:
17 June 2016

Read the full decision in Mobile Sourcing Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0274 (TCC).

VAT – MTIC – transactions connected with fraud – transactions effected by agent – agent knew or ought to have known that transactions were connected with fraud – whether knowledge of agent to be attributed to principal - preliminary issue on assumed facts

Updates to this page

Published 22 February 2017