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BUTT v COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS

[2019] Lloyd's Rep FC Plus 25

COURT OF APPEAL (CIVIL DIVISION)

Before Lord Justice Gross, Lord Justice Peter Jackson, and Lady Justice Rose

Tax - HMRC - MTIC fraud - VAT - Abuse of rights principle - Legal certainty - Value Added Tax Act 1994, sections 24 to 26, 60 and 61

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