Swanfield Limited, QN Hotels (Wrexham) Limited, QN Hotels (Aylesbury) Limited, QN Hotels Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0088 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Nugee and Judge Falk on 2 March 2017.

Read the full decision in Swanfield Limited, QN Hotels (Wrexham) Limited, QN Hotels (Aylesbury) Limited, QN Hotels Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0088 (TCC).

VAT – default surcharge – whether appellants could appropriate payments made to VAT not yet due – yes – whether in absence of appropriation a surcharge would be disproportionate if it could have been avoided had HMRC allocate payments differently – no – FTT decision set aside and case remitted for additional findings

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