The Commissioners for HM Revenue and Customs v Total Technology (Engineering) Limited: [2012] UKUT 418 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Bishopp on 29 November 2012.
Read the full decision in .
VAT Default surcharge 鈥� penalty of 拢4,260.26 鈥� whether disproportionate鈥� no 鈥� principles to be taken into account by Tribunal.
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Published 1 December 2016