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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Synectiv Ltd v Revenue and Customs (VAT : MTIC fraud) [2017] UKUT 99 (TCC) (9 March 2017) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/99.html Cite as: [2017] UKUT 99 (TCC)

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Synectiv Limited v Revenue and Customs (VAT ) [2017] UKUT 99 (TCC) (9 March 2017)

VAT – MTIC fraud – FTT decision that appellant should have known that its transactions were connected to the fraudulent evasion of VAT – adequacy of reasons for the FTT’s decision – whether decision should be set aside – s 12, Tribunals, Courts and Enforcement Act 2007 - nature of the power to set aside – whether to re-make the decision or remit to the FTT – remittal to original or new panel

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