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Read Full Decision in Ammanford Recycling Limited v The Commissioners for His Majestys Revenue and Customs

PROCEDURE FTT correct to hold that HMRC were not required to disclose various information requested by trader in Kittel case Where HMRCs case was on basis that someone in trader company had requisite knowledge, HMRC did not have to provide identities of specific individuals said to have knowledge of connection to fraud FTT also entitled to hold HMRC did not need to provide particulars of alleged fraud FTT wrong however to rule that HMRC did not need to have first pleaded a case that a specified individual had actual knowledge if it wanted to put to a specific witness of the appellant that the witness had actual knowledge of connection to fraud appeal allowed in part