United Kingdom CCA Distribution Ltd (FTT): whether appellant’s transactions connected to fraud – yes – whether appellant knew or should have known of connection – yes to both 08 June 2020126 views1 min read Source: bailii.org Fraud / Tax evasion Landlinx Estates Ltd v Revenue & Customs (FTT): release of an option to acquire land – whether an exempt or taxable supply Opting to tax land and buildings – extension of time limit to notify HMRC
