- The Upper Tribunal rejected Beigebell Ltd’s appeal regarding VAT input tax relief, affirming the FTT’s decision that the appellant should have known about the connection to VAT fraud.
- The appeal concerning the burden of proof was dismissed, with the Upper Tribunal finding no error in the FTT’s handling of the case.
- The Upper Tribunal upheld the FTT’s assessment that a key witness was “neither credible nor reliable.”
- The Tribunal concluded that the company understood the reasons for its loss on the fundamental issue.
- A specific challenged finding was deemed sustainable based on the totality of evidence presented to the FTT.
- Although the Upper Tribunal noted an error in the FTT’s evaluation of another individual’s evidence, it determined that this error was not significant enough to overturn the FTT’s decision.
- Other submissions made during the appeal were also considered, but ultimately, the appeal was dismissed.
Source: claritaxnews.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
