[2016] UKUT 0436 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

The Hon Mr Justice Morgan, Judge Greg Sinfield

Decision released 17 October 2016

Value added tax – Missing trader intra-Community (MTIC) fraud – Transactions connected with fraud – (1) Whether appellant knew or ought to have known that transactions were connected with fraud – (2) Whether HMRC had alleged dishonesty – (3) Whether HMRCʼs pleadings were adequate – (4) Whether FTT dealt appropriately with the allegation – (5) Whether evidence of good character of director of appellant company was admissible – Companyʼs appeal dismissed.

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