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United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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Cite as: [2017] UKUT 159 (TCC)

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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 tribunalís conclusions - appeals dismissed

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