Snow Factor Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0077 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Andrew Scott on 8 March 2019.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
12 March 2019
Category:
Tax
Release date:
8 March 2019

Read the full decision in Snow Factor Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0077 (TCC).

VALUE ADDED TAX – application under section 85B of VATA 1994 – whether financial extremity might be reasonably expected to result from HMRC’s decision to require payment of disputed VAT.

Published 12 March 2019

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