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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) >> Awards Drinks Ltd (In Liquidation) v Revenue and Customs (VAT - Best judgment assessments to VAT) [2020] UKUT 201 (TCC) (22 June 2020) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/201.html Cite as: [2020] BVC 537, [2020] STC 2336, [2020] UKUT 201 (TCC)

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Awards Drinks Ltd (In Liquidation) v Revenue and Customs: [2020] UKUT 201 (TCC) (22 June 2020)

VAT - Best judgment assessments to VAT - whether FTT erred in not finding that the appellant could not have made taxable supplies in the United Kingdom because it had lost possession and control of the relevant goods in France - no - whether insufficient reasons for decision - yes - decision remade confirming FTT decision.