Synectiv Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0099 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Whipple and Judge Berner on 9 March 2017.

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VAT 鈥� MTIC fraud 鈥� FTT decision that appellant should have known that its transactions were connected to the fraudulent evasion of VAT 鈥� adequacy of reasons for the FTT鈥檚 decision 鈥� whether decision should be set aside 鈥� s 12, Tribunals, Courts and Enforcement Act 2007 - nature of the power to set aside 鈥� whether to re-make the decision or remit to the FTT 鈥� remittal to original or new panel

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Published 10 March 2017