Prizeflex Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0436 (TCC)

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

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 14 February 2017

• Category: Tax
• Release date: 17 October 2016

Read the full decision in Prizeflex Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0436 (TCC) .

VALUE ADDED TAX - MTIC – transactions connected with fraud – whether appellant knew or ought to have known that transactions were connected with fraud –whether HMRC’s allegations involved an allegation of dishonesty – whether HMRC’s pleadings were adequate – whether FTT dealt appropriately with the allegation – whether evidence of good character of director of appellant admissible - appeal dismissed

Published 14 February 2017