MJL CONTRACTS LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2023] UKUT 00254 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Andrew Scott & Judge Ashley Greenbank on 17 October 2023

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
18 October 2023
Category:
Tax
Release date:
17 October 2023

Read full decision in MJL Contracts UT decision (final)(99521925

VAT – default surcharge – whether s59(4) Value Added Tax Act 1994 is limited to cases where the taxpayer neither submits a return nor pays an amount of tax – no – whether an assessment under s73 Value Added Tax Act 1994 requires an officer of HMRC to have applied his/her mind to the amount to be assessed – no – appeal dismissed

Published 18 October 2023