Revive Corporation Limited v 皇冠体育app Commissioners for HM Revenue and Customs [2020] UKUT 0320 (TCC)
皇冠体育app Upper Tribunal Tax and Chancery decision of Upper Tribunal Judge Richards and Judge Brannan on 13 November 2020
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VAT 鈥� FTT concluding that taxpayer 鈥渟hould have known鈥� that transactions were connected to fraud 鈥� whether decision adequately reasoned 鈥� whether FTT鈥檚 conclusion was reached following application of correct test
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Published 17 November 2020