The Commissioners for HM Revenue and Customs v Alan McCord T/A Hi-Octane Imports [2021] UKUT 0153 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Jonathan Richards and Judge Guy Brannan on 24 June 2021

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
24 June 2021
Category:
Tax
Release date:
24 June 2021

Read full decision in HMRC v McCord

VAT – missing trader fraud – whether FTT entitled to conclude that there was no fraudulent loss of VAT – no – appeal allowed

Updates to this page

Published 24 June 2021