Marsdens Caterers of Sheffield v The Commissioners for HM Revenue and Customs: [2016] UKUT 0088 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Rose and Judge Hellier on 22 February 2016.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 22 February 2016

Read the full decision in Marsdens Caterers of Sheffield v The Commissioners for HM Revenue and Customs: [2016] UKUT 0088 (TCC).

VALUE ADDED TAX: default penalty surcharge; payments on account regime; effect of increase in threshold; meaning of ‘basic period’ in art 2 of payments on account order; whether non-availability of 7 days additional time to pay breaches EU principle of equal treatment; reasonable excuse for material default.

Published 1 December 2016