M J Hickey Plant Hire and Contracts Ltd v The Commissioners for HM Revenue and Customs: [2017] UKUT 0308 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Mann and Judge Ghosh on 31 July 2017.
Read the full decision in .
Tax - penalty for understatement of tax in returns - Finance Act 2007 Schedule 24 - delayed tax - VAT periods shifted by one day - method of calculation of penalty.
Published 1 August 2017