Tricor PLC v The Commissioners for HM Revenue and Customs: [2016] UKUT 0362 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Morgan and Judge Bishopp on 3 August 2016.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 16 February 2017

• Category: Tax
• Release date: 3 August 2016

Read the full decision in Tricor PLC v The Commissioners for HM Revenue and Customs: [2016] UKUT 0362 (TCC).

VALUE ADDED TAX — MTIC appeal — finding of actual knowledge of connection of appellant’s transactions with fraud — whether HMRC’s case adequately pleaded — yes — whether allegations fairly put to appellant’s witness — yes — whether First-tier Tribunal’s conclusions open to it — yes — appeal dismissed

Published 16 February 2017