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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) >> Revenue and Customs v Infinity Distribution Ltd [2015] UKUT 219 (TCC) (2 May 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/219.html
Cite as: [2015] STC 2374, [2015] UKUT 219 (TCC), [2015] BVC 515

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Amended 11 May 2015

Revenue and Customs v Infinity Distribution Ltd [2015] UKUT 219 (TCC) (2 May 2015)


Appeal against Lower Tribunal to strike out evidence served by HMRC as to the conviction of other companies and parties of participating in a Missing Trader Fraud – Burden of proof and weight to be given to such evidence – allegation of bad faith whether it imports allegation of dishonesty

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/219.html