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

Read full decision in THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v (1)SINTRA GLOBAL, INC (2)PARUL MALDE

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

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Published 12 November 2024