Aria Technology Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0363 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Roth and Judge Richards on 2 November 2018.
Read the full decision in .
VALUE ADDED TAX 鈥� 鈥渕issing trader鈥� fraud 鈥� whether HMRC made an 鈥渁ssessment鈥濃�� whether HMRC鈥檚 case adequately pleaded and put to witnesses - nature of appeal against FTT鈥檚 factual findings 鈥� appeal dismissed.
Updates to this page
Published 2 November 2018