Keyword

sham

2 decisions turning on sham.

Guarantee Protection Insurance Limited v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)20 May 2011[2011] UKFTT 343 (TC)Added 6 Aug 2026

Guarantee Protection Insurance Limited is a specialist insurer, around half of whose business consists of providing domestic insurance backed guarantees (IBGs) to customers of contractors, including double-glazing firms, so that…

Plasma Trading Limited v Her Majesty's Revenue & Customs

Tax LawVAT and Duties Tribunal14 Mar 2006Added 6 Aug 2026

Plasma Trading Limited, a company run by directors Mr Lee Cummins and Mr Sam Cook, had been registered for VAT in July 2002, initially trading in plasma television screens, and in July 2003 changed its trade class to ferrous and…

sham expert-evidence input tax fraud burden-of-proof