Synectiv Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0099 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Whipple and Judge Berner on 9 March 2017.
Read the full decision in .
VAT – MTIC fraud – FTT decision that appellant should have known that its transactions were connected to the fraudulent evasion of VAT – adequacy of reasons for the FTT’s decision – whether decision should be set aside – s 12, Tribunals, Courts and Enforcement Act 2007 - nature of the power to set aside – whether to re-make the decision or remit to the FTT – remittal to original or new panel
Updates to this page
Published 10 March 2017