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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 Plus 21

UPPER TRIBUNAL (TAX AND CHANCERY CHAMBER)

Before Mr Justice Nugee, and Judge Timothy Herrington

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

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