Revenue and Customs Commissioners v Pacific Computers Ltd

Value added tax – Input tax. The Upper Tribunal (Tax and Chancery Chamber) held that the First-tier Tribunal (Tax Chamber) had erred in the weight that it had attached to the evidence submitted on behalf of the appellate Revenue and Customs Commissioners in an action in which it was alleged that the taxpayer had had knowledge that its transactions were part of missing trader intra-community fraud. The tribunal had, specifically, erred in attaching little weight to unchallenged witness statements.

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