The Commissioners for HM Revenue and Customs v Alan McCord T/A Hi-Octane Imports [2021] UKUT 0153 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Jonathan Richards and Judge Guy Brannan on 24 June 2021
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VAT 鈥� missing trader fraud 鈥� whether FTT entitled to conclude that there was no fraudulent loss of VAT 鈥� no 鈥� appeal allowed
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Published 24 June 2021