Upper Tribunal Tax and Chancery decision of Judge Sir Stephen Oliver QC on 5 March 2010.
Read the full decision in Mithras (Wine Bars) Limited v The Commissioners for HM Revenue and Customs:  UKUT 115 (TCC).
Value Added Tax – Assessment in default of proper returns by taxpayer – Function of First-tier Tribunal – Supervisory jurisdiction wrongly applied – Matter remitted to First-tier Tribunal to determine correct amounts of tax – VAT Act 1995 s.73(1).
Release date: 5 March 2010
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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