Earthshine Ltd v Revenue and Customs Commissioners  BVC 522
 UKUT 0271 (TCC)
Upper Tribunal (Tax and Chancery Chamber)
Croner-i understands this decision is to be appealed.
Judge Colin Bishopp, Judge Edward Sadler
Decision released 20 June 2014
Value added tax – Input tax – Denial of right to deduct on grounds of knowledge of connection of appellantʼs transactions to fraud – Whether First-tier Tribunal entitled to reach conclusion of knowledge or means of knowledge – Yes – Appeal dismissed.
Mr Patrick Green QC, Mr James Rivett and Ms Abigail Cohen, instructed by Maitland Walker, appeared for the Appellant