The Commissioners for HM Revenue and Customs v Brayfal Limited: [2011] UKUT 99 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Lewison on 2 March 2011.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
2 March 2011

Read the full decision in [The Commissioners for HM Revenue and Customs v Brayfal Limited: [2011] UKUT 99 (TCC).

Alleged MTIC fraud - Tribunal finding by majority that taxable person neither knew or should have known his transactions were connected with fraud – whether Tribunal applied the right legal test – yes – appeal dismissed.

Updates to this page

Published 1 December 2016