THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v (1)SINTRA GLOBAL, INC (2) PARUL MALDE [2024] UKUT 00346 (TCC)
Upper Tribunal tax and Chancery decision of MR JUSTICE EDWIN JOHNSON and JUDGE ASHLEY GREENBANK on 07 November 2024
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VAT – EXCISE DUTIES – burden of proof in penalty cases where taxpayer challenges the assessment to tax – whether FTT’s conclusions on facts inconsistent with the evidence – section 73 Value Added Tax Act 1994 – whether FTT erred in finding lack of best judgment – whether FTT erred in setting-aside assessment