E BUYER LTD v COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS v CITIBANK NA
[2016] Lloyd's Rep. FC Plus 21
UPPER TRIBUNAL (TAX AND CHANCERY CHAMBER)
Before Mr Justice Nugee, and Judge Timothy Herrington
Civil evidence - Procedure - Carousel fraud - The Kittel test - Actual knowledge - Constructive knowledge - Pleading allegation of dishonesty