Prizeflex Ltd v Revenue and Customs Commissioners  BVC 542
 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.