The Commissioners for HM Revenue and Customs v Trinity Mirror PLC: [2015] UKUT 0421 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Rose and Judge Berner on 3 August 2015.
Read the full decision in .
VAT 鈥� default surcharge 鈥� taxable person required to make payments on account 鈥� s 59A VATA 1994 鈥� proportionality 鈥� Enersys, Total Technology considered.
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Published 1 December 2016