i-law

LLR: Financial Crime

E BUYER LTD v COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS; COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS v CITIBANK NA

[2016] Lloyd's Rep FC 225

UPPER TRIBUNAL(TAX AND CHANCERY CHAMBER)

Before Mr Justice NUGEE,Judge HERRINGTON

Civil evidence – Procedure – Carousel fraud – The Kittel test – Actual knowledge – Constructive knowledge – Pleading allegation of dishonesty.

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