The Commissioners for HM Revenue and Customs v Pacific Computers Limited
| Jurisdiction | UK Non-devolved |
| Judge | Mr Justice Mann,Judge Berner |
| Neutral Citation | [2016] UKUT 0350 (TCC) |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Subject Matter | Tax,28 July 2016 |
| Date | 28 July 2016 |
| Published date | 16 February 2017 |
[2016] UKUT 0350 (TCC)
Appeal number: UT/2015/0052
VAT – MTIC fraud – whether FTT erred in law in its approach to the
evidence and submissions – whether FTT erred in law in not giving proper
weight to evidence of witnesses whose witness statements were unchallenged
– whether FTT erred in law in refusing to admit certain evidence tracing
money movements contained in a schedule evidenced in an unchallenged
statement – whether FTT erred in law in making unspecified findings of fact
UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS
Appellants
- and -
PACIFIC COMPUTERS LIMITED Respondent
TRIBUNAL:
MR JUSTICE MANN
JUDGE ROGER BERNER
Sitting in public at The Royal Courts of Justice, Rolls Building, Fetter Lane,
London EC4 on 21 and 22 June 2016
Michael Holland QC with Christopher Foulkes and Howard Watkinson,
instructed by the General Counsel and Solicitor to HM Revenue and Customs,
for the Appellants
Alistair S Webster QC, instructed by Morrisons Solicitors LLP, for the
Respondent
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