Ulster Metal Refiners Ltd v Revenue & Customs (VALUE ADDED TAX - Soft-drinks) [2021] UKFTT 286 (TC)
Notes: VALUE ADDED TAX - Soft-drinks - In relation to some deals, whether HMRC have discharged their burden in relation to establishing connection to fraud? - No - In relation to other deals, whether the Appellant knew or should have known of the connection to fraud? - Yes - Appeal allowed in part, dismissed in part
Cited in 1 later judgment