MJL Contracts Ltd v HMRC [2023] UKUT 254 (TCC)

Citation:

[2023] UKUT 254 (TCC)

Judgment Date:

16 October 2023

Barrister:

Ross Birkbeck successfully represented HMRC in the Upper Tribunal, in a case concerning the scope and effect of s59(4) Value Added Tax Act 1994, and the need for HMRC officers to apply their mind to the amount of an assessment.