[2014] 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

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