Nicolas and Charlotte Sandham t/a Premier Metals Leeds v The Commissioners for HM Revenue and Customs: [2020] UKUT 0193 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Miles and Judge Richards on 18 June 2020.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
18 June 2020
Category:
Tax
Release date:
18 June 2020

Read the full decision in Nicolas and Charlotte Sandham t/a Premier Metals Leeds v The Commissioners for HM Revenue and Customs: [2020] UKUT 0193 (TCC).

VALUE ADDED TAX – missing trader fraud – transactions effected through agent – whether knowledge of agent that transactions connected to fraud should be attributed to principal – yes – appeal dismissed.

Updates to this page

Published 18 June 2020

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