皇冠体育app Commissioners for HM Revenue and Customs v Brayfal Limited: [2011] UKUT 99 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Lewison on 2 March 2011.
Read the full decision in [.
Alleged MTIC fraud - Tribunal finding by majority that taxable person neither knew or should have known his transactions were connected with fraud 鈥� whether Tribunal applied the right legal test 鈥� yes 鈥� appeal dismissed.
Updates to this page
Published 1 December 2016