Nicolas and Charlotte Sandham t/a Premier Metals Leeds v The Commissioners for HM Revenue and Customs
| Jurisdiction | UK Non-devolved |
| Judge | Mr Justice Miles,Judge Richards |
| Neutral Citation | [2020] UKUT 0193 (TCC) |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Subject Matter | Tax,18 June 2020 |
| Date | 18 June 2020 |
| Published date | 18 June 2020 |
[2020] UKUT 0193 (TCC)
Appeal number: UT/2019/0077
VALUE ADDED TAX – missing trader fraud – transactions effected through
agent – whether knowledge of agent that transactions connected to fraud
should be attributed to principal – yes – appeal dismissed
UPPER TRIBUNAL
(TAX AND CHANCERY CHAMBER)
NICHOLAS AND CHARLOTTE SANDHAM
T/A PREMIER METALS LEEDS
Appellants
-and-
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE & CUSTOMS
Respondent
Sitting in public by way of video hearing treated as taking place in London on 3 June
2020
Charles Bott QC, instructed by Cohen Cramer Solicitors the for the Appellants
Jenny Goldring and Joshua Carey, instructed by the General Counsel and Solicitor for
HM Revenue & Customs, for the Respondents
© CROWN COPYRIGHT 2020
TRIBUNAL
MR JUSTICE MILES
JUDGE JONATHAN RICHARDS
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