MITC VAT appeals: victory in the UTT for Brayfal

A rare piece of good news was handed down to traders involved in MTIC VAT appeals last month when Mr Justice Lewison sitting as a Judge of the Tax Tribunal Upper-tier released his decision in the ongoing series of appeals and counter-appeals involving Brayfal Ltd (Brayfal) (HMRC v Brayfal Ltd [2011] UKUT B6 (TCC)).

This latest appeal was brought by HMRC against an earlier decision of the First-tier Tribunal and was dismissed in clear terms by Lewison J. Brayfal has secured a significant victory; one which will give heart to other traders alleged to have been...