Impact Contracting Solutions Ltd (appellant) v HM Revenue and Customs (respondent)

Thursday 1 May 2025

By appellant’s notice filed on 25 October 2023, , the tax payer appellant appeals the decision of Upper Tribunal (Tax and Chancery Chamber) dated 1 September 2023, whereby they dismissed their appeal from a decision of the First Tier Tribunal on a preliminary issue regarding liability for VAT fraud.

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Part 1

Part 2