Umaad Butt v The Commissioners for HM Revenue and Customs: [2017] UKUT 0325 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Newey and Judge Sinfield on 8 August 2017.
Read the full decision in .
VALUE ADDED TAX – PENALTY – Missing Trader Intra-Community Fraud – liability of director of company to penalty for dishonest conduct in relation to evasion of VAT - Axel Kittel v Belgian State and Mobilx v HMRC considered - whether FTT’s approach to evidence flawed – whether judge who refused application for HMRC to be barred under rule 8(3) FTT Rules should have recused herself from hearing substantive appeal - appeal dismissed