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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
15 February 2017
Category:
Tax
Release date:
30 September 2016

Read the full decision in ETB (2014) Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0424 (TCC).

VAT - PENALTIES – appeal against default surcharge – whether reasonable excuse - sections 59(7) and 71(1)(b) VAT Act 1994 - appeal dismissed by First-tier Tribunal – whether First-tier Tribunal erred - decision of First-tier Tribunal set aside and remade – default surcharge upheld

Published 15 February 2017