Emblaze Mobility Solutions Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0373 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Marcus Smith on 23 November 2018.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 23 November 2018

• Category: Tax
• Release date: 23 November 2018

Read the full decision in Emblaze Mobility Solutions Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0373 (TCC) .

VAT - Interest - application for interest under section 84(8) VATA - rate of interest - deduction of repayment supplement.

Published 23 November 2018