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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) >> Revive Corporation Limited v HM Revenue [2020] UKUT 320 (TCC) (13 November 2020)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/320.html
Cite as: [2020] BVC 544, [2020] UKUT 320 (TCC)

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Revive Corporation Limited v HM Revenue [2020] UKUT 320 (TCC) (13 November 2020)


VAT - FTT concluding that taxpayer "should have known" that transactions were connected to fraud - whether decision adequately reasoned - whether FTT's conclusion was reached following application of correct test

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/320.html