GSM Export (UK) Ltd (in administration) & Anor v Revenue and Customs Commissioners  BVC 547
 UKUT 0529 (TCC)
Upper Tribunal (Tax and Chancery Chamber)
Mrs Justice Proudman DBE
Decision released 27 November 2014
Value added tax – Missing trader inter-community fraud, contra-trading – Whether the appellant knew or should have known that the transactions were connected to fraudulent evasion of VAT – Was a judge of the FTT biased or apparently biased or otherwise were there irregularities in the decision? – No – Appeal dismissed.
Andrew Trollope QC and Leon Kazakos instructed by Smith & Williamson LLP appeared for the Appellants