HMRC v Brayfal Ltd [2011] UKUT 99 (TCC) (2 March 2011)

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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) >> HMRC v Brayfal Ltd [2011] UKUT 99 (TCC) (2 March 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/B6.html
Cite as: [2011] UKUT B6 (TCC), [2011] STI 640, [2011] UKUT 99 (TCC)

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Alleged MTIC fraud – Tribunal finding by majority that taxable person neither knew or should have known his transactions were connected with fraud – whether Tribunal applied the right legal test – yes – appeal dismissed. See also: Costs

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/B6.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) >> HMRC v Brayfal Ltd [2011] UKUT 99 (TCC) (2 March 2011) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/B6.html Cite as: [2011] UKUT B6 (TCC), [2011] STI 640, [2011] UKUT 99 (TCC)