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United Kingdom Upper Tribunal (Tax and Chancery Chamber) |
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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Golamreza Qolaminejite (aka Anthony Cooper) v Revenue and Customs [2021] UKUT 118 (TCC) (21 May 2021) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/118.html Cite as: [2021] STI 1613, [2021] BTC 525, [2021] UKUT 118 (TCC), [2021] STC 1169 |
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Golamreza Qolaminejite (aka Anthony Cooper) v Revenue and Customs [2021] UKUT 118 (TCC) (21 May 2021)
INCOME TAX / VALUE ADDED TAX-- whether FTT erred in not weighing probability of HMRC's assessment based on unidentified deposits representing appellant's trading income against appellant's case - whether FTT erred in contractual interpretation - whether FTT erred in impermissibly reaching own view on original document that had been translated - whether FTT erred in concluding no transaction had taken place and refusing appellant input VAT in circumstances where supplier had been wound up for non-payment of output VAT - appeal allowed in part - case remitted to FTT to address appellant's argument that deposits could not have been trading income due to lack of trading activity
A HTML version of this file is not available click here or view below the pdf version : [2021] UKUT 118 (TCC)
