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:  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
15 February 2017
Release date: 30 September 2016
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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