[2015] UKUT 0219 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

[The appeal against this decision is reported at [2016] BVC 40.]

The Honourable Mr Justice Peter Smith

Decision released 2 May 2015

Appeal against Lower Tribunal to strike out evidence served by HMRC as to the conviction of other companies and parties of participating in a Missing Trader Fraud – Burden of proof and weight to be given to such evidence – Allegation of bad faith whether it imports allegation of dishonesty.

  

  

  Jeremy Benson QC and Lucy Wilson-Barnes instructed by HMRC appeared for the Appellants

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