United Kingdom First-tier Tribunal (Tax) 15 January 2020, TC 07533 (Pyramid Distribution Limited v Commissioners for Her Majesty's Revenue and Customs)

FIRST-TIER TRIBUNAL TAX CHAMBER Appeal number: TC/2017/06998 BETWEEN PYRAMID DISTRIBUTION LIMITED Appellant -and- THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS Respondents TRIBUNAL: JUDGE MALEK MR JOHN ADRAIN Sitting in public at Alexander House 14-22 Parsonage, Manchester M3 2JA between 4-15 November 2019 Mr. Nigel Gibbon for the Appellant Mrs.