Totel Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0485 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Nugee on 27 October 2014.

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VAT 鈥� appeals against assessment 鈥� applications to be relieved of obligation to deposit amounts assessed on ground of hardship 鈥� whether First-tier Tribunal erred in dismissing applications 鈥� s. 84(3B) Value Added Tax Act 1994.

Updates to this page

Published 1 December 2016