Mithras (Wine Bars) Limited v The Commissioners for HM Revenue and Customs: [2010] UKUT 115 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Sir Stephen Oliver QC on 5 March 2010.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
5 March 2010

Read the full decision in Mithras (Wine Bars) Limited v The Commissioners for HM Revenue and Customs: [2010] 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).

Published 1 December 2016