ETB (2014) Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0424 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Clark on 30 September 2016.
Read the full decision in .
VAT - PENALTIES 鈥� appeal against default surcharge 鈥� whether reasonable excuse - sections 59(7) and 71(1)(b) VAT Act 1994 - appeal dismissed by First-tier Tribunal 鈥� whether First-tier Tribunal erred - decision of First-tier Tribunal set aside and remade 鈥� default surcharge upheld
Updates to this page
Published 15 February 2017