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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Butt v Revenue and Customs (VALUE ADDED TAX : PENALTY) [2017] UKUT 325 (TCC) (8 August 2017) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/325.html Cite as: [2017] UKUT 325 (TCC)

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Umaad Butt v Revenue and Customs (VALUE ADDED TAX) [2017] UKUT 325 (TCC) (8 August 2017)

VALUE ADDED TAX – PENALTY – Missing Trader Intra-Community Fraud – liability of director of company to penalty for dishonest conduct in relation to evasion of VAT - Axel Kittel v Belgian State and Mobilx v HMRC considered - whether FTT’s approach to evidence flawed – whether judge who refused application for HMRC to be barred under rule 8(3) FTT Rules should have recused herself from hearing substantive appeal - appeal dismissed

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