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BUTT v COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS

LLR: Financial Crime

BUTT v COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS

[2019] Lloyd's Rep. FC 307

COURT OF APPEAL((CIVIL DIVISION))

Before Lord Justice Gross,Lord Justice Jackson,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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