Ulster Metal Refiners Ltd v Revenue & Customs (VALUE ADDED TAX - Soft-drinks) [2021] UKFTT 286 (TC) (12 August 2021)

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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Ulster Metal Refiners Ltd v Revenue & Customs (VALUE ADDED TAX - Soft-drinks) [2021] UKFTT 286 (TC) (12 August 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08229.html
Cite as: [2021] UKFTT 286 (TC)

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Decision Number:	TC 08229
Appellant:	Ulster Metal Refiners Ltd
Respondent:	The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Dr Christopher MCNALL
Date Of Decision:	12/08/2021
Main Category:	PROCEDURE
Main Subcategory:	Other
Notes:	VALUE ADDED TAX - Soft-drinks - In relation to some deals, whether HMRC have discharged their burden in relation to establishing connection to fraud? - No - In relation to other deals, whether the Appellant knew or should have known of the connection to fraud? - Yes - Appeal allowed in part, dismissed in part

PDF Copy: [2021] UKFTT 286 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08229.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Ulster Metal Refiners Ltd v Revenue & Customs (VALUE ADDED TAX - Soft-drinks) [2021] UKFTT 286 (TC) (12 August 2021) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08229.html Cite as: [2021] UKFTT 286 (TC)