The Commissioners for HM Revenue and Customs v Infinity Distribution Limited (In Administration): [2015] UKUT 0219 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Smith on 2 May 2015 amended 11 May 2015.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
11 May 2015

Read the full decision in The Commissioners for HM Revenue and Customs v Infinity Distribution Limited (In Administration): [2015] UKUT 0219 (TCC).

Appeal against Lower Tribunal to strike out evidence served by HMRC as to the conviction of other companies and parties of participating in a Missing Trader Fraud – Burden of proof and weight to be given to such evidence – allegation of bad faith whether it imports allegation of dishonesty.

Updates to this page

Published 1 December 2016