Eyedial Ltd v Revenue and Customs Commissioners.  BVC 1,802
 UKUT 432 (TCC).
Upper Tribunal (Tax and Chancery Chamber).
Judge Roger Berner, Judge Charles Hellier.
Decision released 5 September 2013.
Value added tax – missing trader intra-community (MTIC) fraud – extent of challenge by company to HMRC’s case before the First-tier Tribunal (FTT) – whether certain evidence was properly admitted by the FTT – whether there was sufficient evidence to support the FTT’s finding that the company should have known that its transactions were connected to fraudulent evasion of VAT – held, there was – appeal dismissed.