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.