[2013] 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.

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