My Secrets Limited v The Commissioners for HM Revenue and Customs: [2012] UKUT 173 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Briggs on 24 May 2012.

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

• Category: Tax
• Release date: 24 May 2012

Read the full decision inMy Secrets Limited v The Commissioners for HM Revenue and Customs: [2012] UKUT 173 (TCC).

VAT – alleged MTIC fraud – whether the Appellant knew or ought to have known that its transactions were connected with the fraudulent evasion of VAT – whether HMRC were able to prove that in relation to the relevant transactions there had been a fraudulent evasion of tax.

Published 1 December 2016