Aria Technology Ltd v Revenue and Customs (Tax) [2018] UKUT 363 (TCC) (2 November 2018)

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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) >> Aria Technology Ltd v Revenue and Customs (Tax) [2018] UKUT 363 (TCC) (2 November 2018)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2018/363.html
Cite as: [2018] UKUT 363 (TCC)

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Aria Technology Ltd v The Commissioners for HM Revenue and Customs (Tax) [2018] UKUT 363 (TCC) (2 November 2018)

VALUE ADDED TAX - "missing trader" fraud - whether HMRC made an "assessment"– whether HMRC's case adequately pleaded and put to witnesses - nature of appeal against FTT's factual findings - appeal dismissed

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2018/363.html

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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) >> Aria Technology Ltd v Revenue and Customs (Tax) [2018] UKUT 363 (TCC) (2 November 2018) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2018/363.html Cite as: [2018] UKUT 363 (TCC)