Nu-Pro Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0302 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Powell.
Read the full decision in .
VAT and CUSTOMS DUTY – inward processing relief – EEC Regulations 2913/92 and 2454/93 – Post Clearance Demand Notice (C18) on failure to file returns – refusal of remission – whether HMRC would have granted an extension of time – whether obvious negligence – whether a special situation – appeal dismissed.
Published 26 September 2018