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.

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

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