BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> BTS Specialised Equipment Ltd & Anor v Revenue and Customs (VAT - input tax) [2017] UKUT 159 (TCC) (25 April 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/159.html
Cite as: [2017] UKUT 159 (TCC)

[New search] [Contents list] [View without highlighting] [Printable PDF version] [Help]



BTS Specialised Equipment Limited (In liquidation) and NTS Specialised Equipment Limited v Revenue and Customs (VAT ) [2017] UKUT 159 (TCC) (25 April 2017)


VAT - input tax - MTIC appeals-whether First-tier Tribunal made errors of law in concluding that taxpayer knew that its transactions were connected with fraud - yes - nevertheless there was a sufficient basis for the tribunal’s conclusions - appeals dismissed

A HTML version of this file is not available click here or view below the pdf version : 159.pdf


BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/159.html